High Court
Long-Pending GST Refund Appeals Hurt Businesses: Delhi High Court To Appellate Body
The Delhi High Court has observed that long pendency of GST appeals seeking tax refund can hurt financial front of businesses.A division bench of Justices Prathiba M. Singh and Shail Jain made the observation while dealing the plea of a foreign education consultancy company, whose appeals for tax refund have been pending since four long years.The High Court had recently held that...
Refund On Zero-Rated Supplies Cannot Be Denied Based On Deemed Export Circular: Gujarat High Court Sets Aside Recovery Orders
The Gujarat High Court has recently held that the Petitioners—100% EOUs exporting goods without payment of tax—were entitled to refund of unutilised ITC under Section 54(3) read with Rule 89(4), and that their exports did not fall within the category of “deemed exports.”The Court ruled that Circular No. 172/04/2022-GST and Rule 89(4A) were inapplicable, quashed the withdrawal and...
S.128A Customs Act | Six-Month Timeline To Decide Appeals Not Mandatory, But Must Apply Where Possible: Delhi High Court
The Delhi High Court has held that though Section 128A(4A) of the Customs Act, 1962 prescribes that appeals “shall” be decided within six months, the timeline is applicable only where it is possible to do so.Perusing the language in which the provision is couched, a division bench of Justices Prathiba M. Singh and Shail Jain observed,“...it uses the word 'shall'. However, the provision...
Delhi High Court Rejects Philips' Plea For Perjury Action Against Ex-Employee In Software Piracy Case
The Delhi High Court has refused to initiate perjury proceedings against a former Philips employee, holding that Philips had not produced the kind of clear and unquestionable evidence required for criminal action. The ruling came in a copyright and trade secret dispute involving Philips' medical imaging software “IntelliSpace Portal” (ISP). In a judgment dated November 24, 2025,...
Settlement With Concessionaire Doesn't Erase NHAI's Role In Dispute: Delhi High Court Dismisses Substitution Petition
The Delhi High Court refused to interfere with an arbitral tribunal's order rejecting the plea of National Highways Authority of India's (NHAI) to substitute itself with a special purpose vehicle (SPV) in an ongoing arbitration initiated by CFM Asset Reconstruction Pvt. Ltd. (CFM ARC). The court held that the substitution could prejudice claimants' rights and that court's...
No Authority Under GST Act To Reserve Judgement & Deliver It Later Without Issuing Notice To Assessee: Allahabad High Court
The Allahabad High Court has held that nothing under the Goods and Service Tax Act, 2017 the relevant rules, and notifications, allows the authorities to reserve judgements on the fixed date and pass them later, especially without informing the assessee. The petitioner was issued a show cause notice on 17.02.2022. The petitioner submitted a reply but the respondent passed an order...
Madras High Court Quashes Order Allowing Pfizer To Seek Documents From Indian Drug Manufacturer For US Suit
The Madras High Court has overturned a Single Judge's order that had permitted pharmaceutical giant Pfizer to enforce Letters Rogatory issued by a United States court to obtain documents and testimony from Chennai-based Softgel Healthcare Pvt. Ltd. Letters Rogatory are formal requests sent by a court in one country to a court in another country seeking assistance in gathering evidence for a...
Delhi High Court Grants Relief To Tesla Inc, Extends Bar on Indian Company's Use of 'Tesla' Marks In EV Market
The Delhi High Court on Monday granted relief to the U.S.-based electric vehicle company Tesla Inc. by directing that the undertaking earlier given by the India-based Tesla Power India Pvt. Ltd., stating that it will not manufacture or market electric vehicles or use any mark deceptively similar to 'Tesla' for EVs, shall continue until the trademark infringement suit is finally decided.In...
Delhi High Court Slaps ₹1 Lakh Cost On Litigant For Misusing Writ Jurisdiction To Stall DRT, NCLT Proceedings
The Delhi High Court recently imposed costs of Rs 1 lakh on a litigant while dismissing his writ petition that sought to halt proceedings pending before two Debts Recovery Tribunals and the National Company Law Tribunal. The Court held that the petitioner, Sanjeev Krishan Sharma, had failed to show any violation of fundamental rights, statutory mandate or natural justice that could...
Delhi High Court Slams GST Authorities For 'Mechanically' Cancelling Registration Of BoAt's Parent Company
The Delhi High Court has slammed the GST authorities for cancelling the registration of Imagine Marketing Ltd., the parent company of smart wearables brand boAt, without considering the company's replies.A division bench of Justices Prathiba M. Singh and Shail Jain further criticised the GST Appellate Authority, which upheld the cancellation in a 'cavalier' manner. The judges...
Power To Extend Arbitrator's Mandate Lies With Civil Court Of Original Jurisdiction, Not Appointing Court: Telangana High Court
The Telangana High Court dismissed a Civil Revision Petition filed by Employees State Insurance (ESI) Corporation. ESI had challenged an order passed by the Civil Court allowing the application seeking extension of the arbitrator's mandate. Justice P. Sam Koshy held that the mandate of the arbitrator under section 29A(4) of the Arbitration and Conciliation Act, 1996 (Arbitration Act)...
Delhi High Court Imposes ₹50K Costs On Customs For “Harassing” Companies Importing Body Massagers
The Delhi High Court has slammed the Customs Department for “unnecessarily harassing” two entities involved in import of body massagers.Petitioners' import goods were confiscated for alleged mis-declaration of sex toys as body massagers. While ordering their provisional release, the Court had previously asked the Department to come up with a uniform policy permitting or prohibiting the...