Madras High Court Orders New PAN For Assessee After Dept-Issued Duplicate PAN Ruins CIBIL Score

The Madras High Court has directed the department to issue a fresh PAN (Permanent Account Number) to the assessee, who suffered adverse consequences because the defaulter holding the same PAN had a bad CIBIL. The bench held that the assessee cannot be made to bear serious CIBIL consequences arising from the Income Tax Department's duplicate PAN allotment. Justice C. Saravanan stated...

Delhi High Court Restrains Cosmetic Company From Copying Visage Beauty's O3+ Facial Kits Packaging And Mark

In a clash over look-alike facial kits, the Delhi High Court has granted Visage Beauty an interim injunction restraining Freecia Professional India from copying its packaging layout, usage instructions, ingredients text and from using the trademark 'DERMOMELAN'. A single bench of Justice Manmeet Pritam Singh Arora passed the order on November 21 while hearing Visage Beauty & Healthcare...

Delhi High Court Protects 'Aaj Tak' Mark, Restrains News Agencies From Using It In Source Code And Meta Tags

The Delhi High Court on Friday restrained Amar Ujala and News18 from using the trademark 'Aaj Tak' in their website source code or as meta tags, after both companies informed the Court that they had already removed the infringing links and did not wish to contest the trademark suit filed by Living Media India Ltd, owner of the Aaj Tak news brand. A single bench of Justice Manmeet Pritam...

Central Sales Tax | Cross-Border Trademark Transfers Are Export Of Goods, Not Taxable As Local Sale: Bombay High Court

The Bombay High Court has held that the assignment of the well-known trademark “Crocin” by Duphar Interfran Ltd. to SKB Plc (UK) amounted to a sale “in the course of export” of intangible goods, and therefore could not be taxed as a local sale within the State of Maharashtra under the Bombay Sales Tax Act, 1959. A Division Bench of Justice M.S. Sonak and Justice Advait M....

Madras High Court Asks Patent Office To Re-Evaluate Objections Against Allied Metallurgical's Anti-Stick Coating Patent

The Madras High Court has recently set aside a Patent Office order that refused Hi Tech Chemicals' challenge to an anti-stick coating patent owned by Allied Metallurgical Products, after finding that the authority failed to properly examine the objections raised. The court said that “the quality of obviousness analysis leaves much to be desired” and directed a fresh hearing before...

Income Tax Act | Reassessment Against Entity Converted Into LLP Is Void: Bombay High Court Sets Aside S.148 Notice Issued To Defunct Company

The Bombay High Court has set aside a reassessment notice issued under Section 148 of the Income Tax Act, 1961 against a company that had ceased to exist due to conversion into a Limited Liability Partnership (LLP), holding that reopening of assessment against a non-existent entity is “illegal and bad-in-law”. A Division Bench of Justice B.P. Colabawalla and Justice Amit...

Edible Crude Palm Kernel Oil Qualifies For Duty Exemption, End-Use Condition Inapplicable: Gujarat High Court

The Gujarat High Court in a writ petition has quashed a show cause notice creating duty demand of about Rs. 464 crores on import of Crude Palm Kernel Oil (Edible Grade). The Division Bench, comprising Justice Bhargav D. Karia and Justice Pranav Trivedi ruled on whether Oil even if of edible grade but required refining before human consumption qualified for customs duty exemption...

MP High Court Dismisses Builder's Plea Seeking Refund Of Differential GST On Account Of Upward Rate Revision

The Madhya Pradesh High Court has dismissed writ petition by a builder seeking reimbursement or refund of differential 6% GST on account of increase in rate (from 12% to 18%) on government works contract w.e.f. July 18, 2022. Pursuant to the recommendation of the 47th GST Council Meeting which approved suggestions of the Group of Ministers on Rate Rationalization, increased GST rate...

Customs Cannot Take Independent View Against CESTAT Classification; Wheat Gluten Eligible For DFIA Exemption: Madras High Court

The Madras High Court has held that once CESTAT has classified wheat gluten as eligible for DFIA (Duty-Free Import Authorisation) exemption, Customs authorities are bound by those findings and cannot independently deny the exemption benefits. Justice N. Anand Venkatesh stated that the impugned orders have been passed only on the ground that Wheat Gluten is not covered under...

'Sum' U/S 31(7)(b) A&C Act Excludes Pendente Lite Interest Unless Expressly Included: Delhi High Court In Award Execution Plea Against BSNL

The Delhi High Court held that if pre-award or pendente lite interest is not added to the principal amount in an arbitral award or on appeal, then post-award interest under Section 31(7)(b) cannot be charged on it.Justice Amit Bansal dismissed the decree-holder's contention that the Supreme Court's use of the phrase 'statutory interest' entitled it to post-award interest on both principal...

NFAC Doesn't Take Away Jurisdictional Assessing Officer's Power To Initiate Reassessment U/S 148 Income Tax Act: Delhi High Court

The Delhi High Court has held that the Jurisdictional Assessing Officer (JAO) and Faceless Assessing Officer (FAO) have jurisdiction to issue reassessment notices under Section 148 of the Income Tax Act, 1961.The position has been in dispute since introduction of the E-Assessment of Income Escaping Assessment Scheme, 2022, which led to the setting up of the National Faceless Assessment...

Delhi High Court Restrains Firozabad Firm From Manufacturing Look-Alike Nutella Jars, Imposes ₹10 Lakh Costs

The Delhi High Court has permanently restrained Firozabad-based glass manufacturers from making and selling empty glass jars found to be deceptively similar to the registered Nutella jar shape used by Ferrero Spa, the maker of Nutella spreads. The court also directed the manufacturers to hand over 3.05 lakh seized jars to Ferrero and pay Rs 10 lakh towards legal costs. A single bench of...