Supreme Court & High Courts
Bombay High Court Grants Interim Relief Protecting Ahmed Perfumes' Arabic Logo, Refuses Passing Off Relief
The Bombay High Court has granted an interim copyright protection to UAE-based Ahmed Perfumes against a Mumbai perfume trader over alleged copying of its Arabic calligraphic logo but refused interim passing off relief after finding the company had failed to show goodwill and a customer base in India. In an order pronounced on May 7, Justice Sharmila U. Deshmukh restrained Mohammed Faisal Rehman Sultan Ahmed Shamsi and his associated entities, Al Ahmed India and Ahmed Al Maghribi LLP, from...
GST Law Does Not Bar More Than One Refund Application, Especially In Case Of Inadvertent Lapse: Bombay HC
The Bombay High Court has recently held that a GST refund claim cannot be rejected merely because the taxpayer had earlier filed another refund application for a broader tax period, where the later claim was filed within the limitation period and there is no statutory bar against such a claim. Referring to Section 54(1) of the Central Goods and Services Tax Act, which governs refund claims, the Court said: “Section 54 does not provide any bar for a party to maintain more than one application,...
"Fishing Inquiry": Bombay High Court Upholds Quashing Of Income Tax Revision Against Impact Foundation
The Bombay High Court has dismissed the Income Tax Department's appeal against Impact Foundation (India), holding that revisionary proceedings under the Income Tax Act could not be sustained merely because the Commissioner believed the assessing officer should have conducted further enquiry. “The ITAT has therefore rightly come to the conclusion that the CIT (Exemptions), could not have initiated proceedings with a view to start de novo or a fishing inquiry in matters or orders which are...
Bombay High Court Quashes Post-Merger GST Demand Against Vodafone Mobile Services
The Bombay High Court has recently held that GST proceedings initiated against Vodafone Mobile Services Ltd. after it ceased to exist due to its merger with Idea Cellular Ltd. and Vodafone India Ltd. were void ab initio. The court set aside the adjudication order and held that the show cause notice itself was issued without jurisdiction. A Division Bench of Justice G. S. Kulkarni and Justice Aarti Sathe observed that, “the show-cause notice itself having been issued without jurisdiction, the...
Bombay High Court Issues LOC, Non-Bailable Warrant Against Elitecon Director In DGGI Contempt Case
The Bombay High Court has recently directed issuance of a lookout circular and a non-bailable warrant against Elitecon International Ltd. director Vipin Sharma. The court acted after Sharma failed to remain physically present before it despite an undertaking given through his counsel in contempt proceedings arising from an alleged breach of an assurance to appear before Directorate General of GST Intelligence (DGGI) officers whenever summoned. The court said Sharma had been in “continuous...
Rajasthan High Court Upholds GST Penalty Order Despite Absence Of DIN, Says RFN Is Sufficient
The Rajasthan High Court has held that a GST order communicated through statutorily recognised modes such as the GST portal, registered post or e-mail cannot be invalidated merely because it does not mention a Document Identification Number (DIN), where the communication carries a verifiable Reference Number (RFN). “Once service has been effected in any of the recognised statutory modes, we are of the view that the requirement of lawful communication clearly stands satisfied,” a division bench...
Supreme Court Dismisses Dhanlaxmi Bank Plea Against NCLAT Order Setting Aside CIRP Against Emerald Mineral Exim
The Supreme Court on Thursday dismissed an appeal filed by Dhanlaxmi Bank Ltd against an NCLAT order that had set aside insolvency proceedings against Emerald Mineral Exim Pvt Ltd. The court held that the dispute arising from a commercial property transaction was predominantly contractual in nature and not a straightforward financial debt-default case warranting initiation of CIRP under the Insolvency and Bankruptcy Code. A Bench of Justices Pamidighantam Sri Narasimha and Alok Aradhe refused...
Calcutta HC Refuses To Reject Suit, Says Lender Licence Question Under Bengal Money Lenders Act Is Triable
The Calcutta High Court has held that whether a lender company possessed the requisite licence under the Bengal Money Lenders Act, 1940 at the time of advancing loans is a triable issue and cannot be decided at the threshold to reject a recovery suit. Justice Aniruddha Roy observed: “Thus, on a harmonious and meaningful reading of the provisions laid down under Section 13 of BML Act, this Court is of the firm and considered view that, the instant application claiming rejection of plaint is not...
Delhi High Court Reiterates Mandatory 120-Day WS Deadline In Commercial Disputes, Dismisses Appeal
The Delhi High Court on 4 May reaffirmed that the 120-day outer limit for filing written statements in commercial disputes under the Commercial Courts Act, 2015 is mandatory, holding that once the statutory period expires, courts have no discretion to condone delay or permit filing. The Division Bench of Justices Anil Kshetarpal and Amit Mahajan dismissed the appeal filed by Avon Enterprises, upholding the decree passed by the District Judge, Saket Courts, on 16 January 2024 in favour of Chibba...
Calcutta High Court Temporarily Stays Arbitral Award In Tata Nano Singur Land Acquisition Dispute
The Calcutta High Court on Thursday (May 7) temporarily stayed for eight weeks the enforcement of a ₹765.78 crore arbitral award passed in favour of Tata Motors Ltd against the West Bengal Industrial Development Corporation Ltd (WBIDC) in the dispute over the acquisition of land in Singur for Tata's Nano factory. An arbitral tribunal had, on October 30, 2023 directed WBIDC to pay Tata Motors ₹765.78 crore with interest at 11% per annum. Justice Aniruddha Roy granted an unconditional interim...
Cognizance Of SCRA Offences Requires Complaint By Government, SEBI Or Stock Exchange: Gujarat High Court
The Gujarat High Court has quashed criminal proceedings against an accused in an alleged illegal securities trading case, holding that courts cannot take cognizance of offences under the Securities Contracts (Regulation) Act on the basis of a police report alone. “A plain reading of Section 26 of the Act suggests that no court can take cognizance of any offense punishable under the Act except on a complaint made by the Central Government, the State Government, the Securities and Exchange Board...