Cannot Challenge Customs Duty Condition For Gold Release After Failing To Challenge Adjudication Order: Delhi High Court

The Delhi High Court has held that a person cannot belatedly challenge the condition requiring payment of customs duty for release of confiscated gold after having failed to challenge the original adjudication order imposing that condition.The Division Bench of Justices Avneesh Jhingan and Shail Jain made the observation while dismissing a writ petition seeking to quash customs duty of ₹2,71,193 and detention charges of ₹2,02,842 imposed upon Petitioner in respect of a 98-gram gold kada detained...

Separate Show-Cause Notice Not Needed Before Remanding Customs Case For Fresh Adjudication: Delhi High Court

The Delhi High Court has held that a separate show-cause notice under Section 129DD(5) of the Customs Act, 1962 is required when the Revisional Authority proposes to enhance the penalty or fine in lieu of confiscation, or to confiscate goods of greater value, but is not required merely when the matter is remanded for fresh adjudication.The Division Bench of Justices Avneesh Jhingan and Shail Jain made the observation while dismissing a writ petition challenging an order passed by the Revisional...

Delhi High Court Upholds VAT Refund To Taxpayer After Return Accepted Under Self-Assessment

The Delhi High Court has held that a taxpayer is entitled to a refund under the Delhi Value Added Tax Act, 2004 (DVAT Act) where the return has been accepted under the self-assessment mechanism and no proceedings for assessment, reassessment or audit have been initiated.The Division Bench of Justices Avneesh Jhingan and Shail Jain made the observation while dismissing an appeal filed by the Commissioner of Trade and Taxes against an order of the Delhi Value Added Tax Appellate Tribunal directing...

Pre-2015 Arbitration Does Not Validate Unilateral Arbitrator Appointment: Delhi HIgh Court

The Delhi High Court has held that the fact that an arbitration began before the 2015 amendment to the Arbitration and Conciliation Act does not, by itself, make a unilateral appointment of an arbitrator valid.A division bench of Justice Avneesh Jhingan and Justice Shail Jain upheld the setting aside of a ₹77 crore arbitral award against Bharat Forge Limited and BF Infrastructure Limited. The court found that Tarsem Jain, who had invoked the arbitration, breached the agreed procedure by...

CGST Penalty: Delhi High Court Says Questions On Limitation, Proper Officer & Liability Must Be Raised In Appeal

The Delhi High Court has declined to entertain writ petitions challenging penalties imposed under the Central Goods and Services Tax (CGST) Act, observing that questions concerning limitation, the competence of the Proper Officer and the nature of the petitioners' liability should be examined by the statutory appellate authority.The Division Bench of Justices Anil Khetarpal and Bharat Parashar was dealing with three connected writ petitions arising out of a common adjudication order dated March...

Trademark Registry Cannot Refuse Renewal While Mark Remains On Register: Madras High Court

The Madras High Court has directed the Trade Marks Registry to accept a renewal application for the "THOTHA" safety matches trademark, holding that the Registrar cannot turn away the registered owner of a mark that has not been removed from the register.Justice A.D. Maria Clete observed, "So long as the mark stands on the register in the petitioner's name, the Registrar cannot refuse her renewal fee. The message on the portal is not an order under the Act."R. Booma Rani runs Ayyanar Match Works...

Delhi High Court Sends Importer To Customs Appellate Remedy Over 9-Year Assessment Delay

The Delhi High Court has relegated an importer to the statutory appellate remedy after adjudication orders were passed in respect of its provisional customs assessments, which the importer had challenged on the ground of a delay of over nine years.The Division Bench of Justices Anil Kshetarpal and Amit Mahajan held that the writ petition could not be kept pending merely because the Supreme Court was examining the larger issue concerning delay in adjudication proceedings. The Court also took note...

Supplementary Deed Changing Payment Terms Not Fresh Conveyance For Stamp Duty: Bombay High Court

The Bombay High Court on Monday held that a supplementary deed that only changes the manner of satisfying an already agreed consideration cannot be treated as a fresh conveyance for imposing stamp duty.Justice Amit Borkar set aside a stamp duty demand of ₹21.08 lakh and penalty of ₹51.18 lakh against Om Shivam Builders Private Limited. The Court held that the Stamp Authority must first establish that a document contains a transaction chargeable to stamp duty before proceeding to value the...

DEL Status Cannot Continue For Pre-CIRP Defaults After IBC Resolution Plan: Delhi High Court

The Delhi High Court has held that continuing a company's Denied Entry List (DEL) status to enforce export obligations arising before the commencement of its insolvency proceedings would violate the “clean slate” principle under the Insolvency and Bankruptcy Code (IBC). This would apply where the monetary liabilities arising from those defaults have been settled under an approved resolution planJustice Amit Mahajan made the observation while allowing a petition filed by Waaree Transpower...

Supplier's Alleged Non-Registration Under MSMED Act Does Not Nullify Arbitral Award: J&K High Court

The High Court of Jammu, Kashmir and Ladakh on 30 September held that an arbitral award passed under the Micro, Small and Medium Enterprises Development Act, 2006 does not become a nullity merely because the supplier was allegedly not registered under the Act when the underlying transaction took place. Justice Sanjay Dhar dismissed three revision petitions filed by Kashmir Confectionary Store, Mehak Trading Co. and Naugraein Traders, challenging the execution of arbitral awards obtained by...

Madras High Court Rejects Review Of ₹10 Crore Cash Credit Addition For Lack Of Due Diligence

The Madras High Court on 28 September dismissed a review application seeking to reopen a Rs. 10 crore unexplained cash credit addition against an individual engaged in civil contract business. A Division Bench comprising Chief Justice Sushrut Arvind Dharmadhikari and Justice G. Arul Murugan dismissed the review application, holding that the petitioner failed to show due diligence in producing documents relied upon as new evidence and failed to establish the identity and creditworthiness of the...

Settlement Of Sale Of Goods Decretal Dues Retains Commercial Character: Calcutta High Court

The Calcutta High Court on 29 September held that a subsequent settlement concerning decretal dues arising from a sale of goods transaction can retain the character of a commercial dispute under the Commercial Courts Act. Justice Ananya Bandyopadhyay directed that the suit between M. Walter and Co. and Rajashi Developers Pvt Ltd be converted into a commercial suit, noting that the dispute constituted a commercial dispute under the Commercial Courts Act. The Bench observed: “The commercial...