Supreme Court & High Courts

Delhi HC Dismisses Challenge To Copyright Suit Over Rajasthan Temple Made To Look Like Guruji's Bade Mandir
The Delhi High Court on Wednesday dismissed a challenge to a Saket commercial court order refusing to reject a copyright and passing-off suit filed by Guruji Ka Ashram Trust over allegations that a temple-like structure in Sri Ganganagar, Rajasthan, imitates its Bade Mandir in Delhi.P.J. Sikand, who operates the Rajasthan premises, had sought rejection of the Trust's suit at the preliminary stage. Justice Purushaindra Kumar Kaurav observed that the objections raised by Sikand required...

Crane Hiring Not Sale, No MVAT If Ownership And Control Remain With Owner: Bombay High Court
The Bombay High Court has ruled that hiring out cranes does not amount to a sale for levy of Maharashtra Value Added Tax (MVAT) when ownership and effective control of the cranes remain with the owner.A Division Bench of Justice Suman Shyam and Justice Advait M. Sethna allowed an appeal filed by Sharma Heavy Lifter. It quashed the Maharashtra Sales Tax Tribunal's order holding the crane-hiring transactions liable to VAT and imposing interest and penalty.“None of the attributes, characteristics...

Visakhapatnam Courts Have Jurisdiction Over RINL Arbitration Challenge Despite Delhi Seat: Andhra Pradesh High Court
The Andhra Pradesh High Court has held that the courts at Visakhapatnam have jurisdiction to hear Rashtriya Ispat Nigam Ltd.'s challenge to an arbitral award, despite the arbitral tribunal later recording New Delhi as the seat of arbitration.Justice Balaji Medamalli observed that the parties had agreed to the exclusive jurisdiction of the Visakhapatnam courts while separately providing for different venues for conducting the arbitration.“In the instant case, Article 18 of the agreement clearly...

Actor Rakesh Bedi Moves Delhi High Court Seeking Protection Of Personality Rights
Actor Rakesh Bedi has moved the Delhi High Court seeking protection of his personality rights.The matter was listed before Justice Anup Jairam Bhambhani on Wednesday, but upon mentioning, was sent to another bench dealing with Intellectual Property Division (IPD) matters. No further details of Bedi's suit are available at this stage, and the case is expected to be taken up before the appropriate bench in due course.Bedi's move adds to a growing list of personality rights suits before the Delhi...

Patna High Court Upholds CBIC Circulars Assigning 'Proper Officer' Functions Under GST Act To Central Tax Officers
The Patna High Court has rejected a challenge to three CBIC circulars assigning “proper officer” functions to Central Tax officers under the GST law, agreeing with the Bombay High Court's reasoning on the issue.“An analysis of the Notification dated 19.06.2017 and the other two Circulars would lead this Court to agree with the views expressed by the Hon'ble Bombay High Court,” a Division Bench of Justice Rajeev Ranjan Prasad and Justice Sunil Dutta Mishra observed.“Now, in our considered...

Education Cess Refunds Settled Under Earlier Law Cannot Be Recovered Due To Later Change In Law: J&K&L High Court
The High Court of Jammu & Kashmir and Ladakh has held that refunds of Education Cess and Higher Education Cess granted under the law prevailing at the time cannot be recovered merely because the Supreme Court later overruled that position in Unicorn Industries v. Union of India.Justice Sanjeev Kumar and Justice Shahzad Azeem observed that once a subsequent judgment overrules an earlier decision on a point of law, the earlier judgment cannot be reopened or reviewed on that basis. “Once there...

No Intra-Court Appeal Against Single Judge Order In Arbitration Execution Proceedings: Allahabad High Court
The Allahabad High Court at Lucknow has held that an intra-court appeal (special appeal) under Chapter VIII Rule 5 of the Allahabad High Court Rules, 1952, is not maintainable against an order passed by a Single Judge in proceedings for enforcement of an arbitral award under Section 36 of the Arbitration and Conciliation Act, 1996. It held that the Act is a complete code that permits appeals only against the orders listed in Section 37, and an order under Section 36 is not one of...

Different Evidence View By AO, CIT(A) No Ground To Interfere With ITAT Findings: Calcutta High Court
On 22 September, the Calcutta High Court held that a different view of the evidence taken by the Assessing Officer and Commissioner of Income-tax (Appeals) cannot, by itself, justify interference with factual findings of the Income Tax Appellate Tribunal (ITAT) under Section 260A of the Income Tax Act. A Division Bench of Justices Rajarshi Bharadwaj and Sudip Deb dismissed the Revenue's appeal against an ITAT Kolkata order granting relief to bullion trader Utkarsh Rai for Assessment Year...

Bank Suffering Financial Loss From Fund Siphoning Is “Victim” In Bail Proceedings: Karnataka High Court
The Karnataka High Court has held that a bank which suffers financial loss due to an accused allegedly siphoning funds is a “victim” entitled to participate in the accused's bail proceedings. Justice M Nagaprasanna allowed Standard Chartered Bank's petition challenging the Additional Chief Metropolitan Magistrate, Bengaluru's order rejecting its application to intervene in the bail proceedings of accused Kishore Nakka. The Bench held: “It is trite law that a person would become a victim who...

Madras High Court Says It Cannot “Bow Down” To NPA Threat, Upholds Attachment Against SEPC, Twarit
On 21 September, the Madras High Court dismissed SEPC Limited's plea to recall or keep in abeyance the attachment of Rs. 154.63 crore in trade receivables during enforcement of a foreign arbitral award against SEPC and Twarit Consultancy Services Private Limited. Justice K. Kumaresh Babu refused to lift or keep the attachment in abeyance, holding that the Court could not “bow down” to the argument that its continuation could affect the companies' business or lead to their assets being...

Madras High Court Enforces ₹13.31 Crore Award Against LIBRA Productions After Challenge Period Ends
The Madras High Court on 17 September allowed Madhav Media Pvt. Ltd.'s execution petition seeking the arrest of LIBRA Productions Pvt. Ltd. for enforcement of a Rs. 13.31 crore arbitral award. Justice K. Kumaresh Babu held that once the limitation period for challenging an arbitral award expires, the award becomes final and enforceable between the parties, and a party cannot resist enforcement by subsequently questioning the arbitrator's appointment. The Bench observed:“In such an event, the...

Delhi High Court Keeps Anadolu Deniz-HSL Arbitration In Abeyance, Says Sovereign Decision Non-Arbitrable
The Delhi High Court on 18 September directed that arbitral proceedings initiated by Turkish company Anadolu Deniz against Hindustan Shipyard Limited (HSL) before the Indian Council of Arbitration (ICA) be kept in abeyance.Justice Tushar Rao Gedela passed the direction on HSL's application for interim protection after finding prima facie that the Union Government's decision to exclude Anadolu Deniz from a project for construction of Fleet Support Ships for the Indian Navy was a sovereign...
