High Court
Bombay High Court Grants Fresh Relief To Nova Cream, Orders Rival To Cease Using Disputed Packaging
The Bombay High Court has pulled up RV Pharmaceuticals, manufacturers of Moon cosmetics, for allegedly violating injunctions that had stopped it from using packaging said to imitate the dark green and black trade dress of the Nova cosmetic brand, granting fresh ad-interim relief to ensure the company does not continue using the disputed packaging.Justice Arif S Doctor passed the order on...
GST Department To Re-Inspect Changed Place Of Business Before GST Registration Cancellation: Delhi High Court
The Delhi High Court, in a matter concerning retrospective cancellation of registration despite having amended place of business, directed “The GST Department may re-inspect the new premises of the Petitioner and obtain a physical inspection report.” The Division Bench, comprising Justice Prathiba M. Singh and Justice Shail Jain stated that the officials of the GST Department...
CGST Act | Bombay High Court Stays GST Demand Order Over Delayed Service Of Showcause Notice
The Bombay High Court granted ad-interim relief to the assessee by staying the operation of a GST Demand Order The Bench of Justice B.P. Colabawalla & Amit S. Jamsandekar was hearing a writ preferred by the assessee seeking to quash the GST demand order challenging the Show Case Notice to be time barred per Section 73(2) and 73(10) of the Central Goods and Services Tax (CGST)...
Delhi High Court Allows 'Nourish You' To Use Its Registered Name, Sets Aside Injunction
The Delhi High Court has recently overturned a Commercial Court order that had temporarily barred superfoods maker Nutrivative Foods Pvt. Ltd. from using its “Nourish You” mark, holding that the injunction violated the statutory protections granted to a registered trademark owner under the Trade Marks Act. A Division Bench of Justice C Hari Shankar and Justice Om Prakash Shukla, on...
Amount Deposited Under Protest During Customs Probe Can Be Adjusted Towards Pre-Deposit In Appeal: Delhi High Court
The Delhi High Court has held that an amount deposited with the Customs under protest, during investigation by the Department, can be adjusted towards pre-deposit to be made when filing appeal against its order.For context, Section 129E of the Customs Act, 1962 requires deposit of 7.5% of the amounts which are in dispute, when filing an appeal before Commissioner (Appeals) or CESTAT.In the...
Assessee Missed Hearing Due To Faulty VC Link & Hearing Email Sent At 3AM: Kerala High Court Quashes CIT(A) Order
The Kerala High Court has set aside an order passed by the Commissioner of Income Tax (Appeals) after finding that the assessee missed the hearing due to the non-functional video-conference link (VC link) and because the hearing link was emailed at an odd hour, i.e., at 3:13 a.m. CDT (Central Daylight Time) while he was in the U.S. Justice Ziyad Rahman A.A. stated that the assessee...
Income Tax Act | Alternative Remedy No Bar When Reassessment Notice Lacks Jurisdiction U/S 148/149: Sikkim High Court
The Sikkim High Court stated that when the reassessment notice itself is illegal, issued without jurisdiction, or beyond the time limit prescribed under the Income Tax Act, the Court can directly examine the validity of the notice under Article 226, even though an appeal under the Act is otherwise available.A Single Bench of the Sikkim High Court, comprising Justice Meenakshi Madan Rai,...
International Tax Cases Not Exempt From Faceless Reassessment Regime: Bombay High Court Quashes S.148 IT Act Notice
The Bombay High Court quashed the reassessment notice issued under Section 148 of the Income Tax Act, 1961, stating that the reassessment notice did not follow the mandate that the Faceless Assessing Officer only has the jurisdiction to reopen the assessment and not the Jurisdictional Assessing Officer. It was further stated that even international taxation matters could be made subject...
Service Tax | Once Pre-Deposit Condition Is Fulfilled, Appeal Must Be Heard On Merits: Jharkhand High Court
The Jharkhand High Court held that once an appeal was dismissed for non-compliance with the mandatory pre-deposit of the Service Tax amount, the Appellate Authority does not become functus officio and was competent to decide the appeal on merits if the mandatory condition of pre-deposit of 7.5% of the Service Tax amount was subsequently complied with by the assessee. A Division...
Dispute Over Property Used Exclusively For Trade Constitutes Commercial Dispute Even If Situated In Residential Area: Delhi High Court
The Delhi High Court held that a dispute arising from a lease agreement under which premises were used actually used for running a retail showroom qualifies as a commercial dispute under section 2(1)(c)(vii) of the Commercial Courts Act, 2015 even if the property is situated in a residential zone under the Municipal Law. A Division Bench of Justice Anil Kshetrapal and Justice...
Delhi High Court Grants SanDisk Permanent Injunction Against Indian Company's Copycat Trade Dress
The Delhi High Court has granted a permanent injunction in favour of SanDisk LLC, the global flash-storage manufacturer, after Welborn Industries Pvt. Ltd., an Indian electronics company that sells memory-storage products, agreed to permanently discontinue packaging that SanDisk said copied the distinctive red-and-black trade dress of its USB drives and SD cards. Justice Manmeet Pritam...
Bombay High Court Restrains City Hotel From Infringing Five-Star Hotel Chain Orchid's Trademark
The Bombay High Court has restrained “Orchid Hotel and Hostel” from using the word “Orchid” for its hospitality services, after finding that the name infringes the registered trademark of Kamat Hotels (India) Limited, which runs the five-star hotel chain “The Orchid”. The ad-interim injunction will remain in force until December 3, 2025. A single bench of Justice Sharmila U...