All High Courts
Delhi High Court Cancels Copyright For Edible Oil Label Bearing 'Swastik', Says It Copies Rajani Products' Artwork
The Delhi High Court has cancelled a copyright registration granted for an edible oil label featuring a 'Swastik' device, holding that the artwork was a substantial reproduction of a label long used by Rajani Products, a manufacturer and seller of edible oils. Finding that the rival work lacked originality, the Court directed that the entry be expunged from the Register of...
Delhi HC Allows Time-Barred Appeal Against Customs' Confiscation Of Gold, Says Traveller Cannot Be Left Remediless Due To Wrong Legal Advice
The Delhi High Court recently allowed an air traveller to prefer a time-barred appeal against confiscation of gold by the Customs Department, upon his arrival from Thailand.In doing so, a division bench of Justices Prathiba M. Singh and Shail Jain said, “the Petitioner cannot be rendered completely remediless in this matter as he may have proceeded on the legal advice.”The Petitioner...
Delhi High Court Imposes ₹1 Lakh Cost On Senior Citizen Who Failed To Attend Personal Hearing Over ₹1.95 Crore GST Demand
The Delhi High Court has directed the Customs Department to grant one more opportunity to a septuagenarian woman, who failed to appear for personal hearing in connection with ₹1,95,11,160 demand raised against her firm.The Petitioner is the sole proprietor of the firm, who has a dealership agreement with M/s. Hindustan Petroleum Corporation Limited in respect of domestic &...
UPGST Act | Confiscation Notice U/S 130 Cannot Be Issued For Mere Violation Of Record-Maintenance Requirements U/S 35: Allahabad HC
Recently, the Allahabad High Court reiterated that notices under Section 130 of the Uttar Pradesh Goods and Service Tax Act 2017 for confiscation and levy of penalty, could not be issued for alleged violation of maintenance of accounts and records as required under Section 35 of the Act. It was held that such notices under Section 130 could only be issued once the...
Not Reasonable To Expect Taxpayer To Check Every Tab On GST Portal: Calcutta High Court Orders Appeal To Be Heard Despite Delay
The Calcutta High Court has held that where an adjudication order under the GST regime is uploaded on the GST Portal only under the “View Additional Notices and Orders” tab rather than the primary “View Notices and Orders” tab the resulting delay in filing appeal is to be condoned, considering that taxpayers cannot reasonably be expected to check multiple tabs for final...
IT Act | Reassessment Cannot Be Used To Review Assessment When All Documents Were Earlier Disclosed: Bombay High Court
The Bombay High Court has held that reassessment proceedings under Sections 148 & 148A of the Income Tax Act, 1961 cannot be initiated to re-open issues that were already scrutinized and accepted during the original assessment, observing that a mere change of mind on the part of the Assessing Officer does not constitute reason to believe nor permit reassessment. A Division Bench...
'Infraction Of Natural Justice': Delhi High Court On One-Day Notice Given For Personal Hearing Against GST Demand
The Delhi High Court has said that granting mere one-day notice to an assessee for attending personal hearing with respect to proposed GST demands amounts of 'infraction' of natural justice.The observation was made by a division bench of Justices Prathiba M. Singh and Saurabh Banerjee while hearing Petitioner-firm's challenge to dismissal of its appeal against demand on the ground of it...
Delhi High Court Declares 'Hermès' And Its 'Birkin' Bag's 3-D Shape As Well-Known Trademarks In India
The Delhi High Court on Monday recognised the three-dimensional shape of Hermès' iconic Birkin bag, along with the “Hermès” name and its stylised logos, as well-known trademarks in India. A single bench of Justice Tejas Karia delivered the ruling on November 24, 2025, in a trademark infringement and passing-off suit filed by Hermès International, the French luxury brand, against...
Can Customs Issue SCN For IGST Recovery? Delhi High Court Issues Notice To Customs & GST Dept; Seeks Joint Affidavit
The Delhi High Court has issued notice in a writ petition against the Show Cause Notice by the Customs Department, instead of the GST Department, for recovery of Integrated Goods and Services Tax (IGST) amounting to about Rs. 5 lakhs from the exporter. The Division Bench comprising Justice Prathiba M. Singh and Justice Shail Jain has listed the matter for February 24, 2026 while...
Delhi High Court Upholds Registration Of 'Amritsar Haveli' Marks; Rejects Challenge By Haveli Restaurant
The Delhi High Court has ruled that no restaurant can claim exclusive rights over the commonly used word “Haveli,” dismissing appeals by Haveli Restaurant and Resorts Ltd. and upholding the registration of the marks “Amritsar Haveli” and “The Amritsar Haveli” for food and restaurant services. In a judgment on November 24, 2025, Justice Tejas Karia ruled that the restaurant failed...
Delhi High Court Protects 'Gold Flake' Mark Against Lookalike 'Gold Flame' and 'Gold Fighter' Cigarettes
The Delhi High Court on Monday confirmed a temperory injunction restraining Pelican Tobacco Co. Ltd. from manufacturing or selling its “Gold Flame” and “Gold Fighter” cigarettes, holding that their packaging and marks were deceptively similar to ITC Limited's well-known “Gold Flake” brand. A single bench of Justice Tejas Karia, in a judgment delivered on November 24, said Pelican...
Assessee Not Required To Prove “Source Of Source” Of Funds Credited Prior To Finance Act 2022: Delhi High Court
The Delhi High Court has held that once the initial onus cast upon an assessee to show the genuineness of its creditors is duly discharged, the question as to whether the funds of the creditor were obtained through genuine purchases or not cannot be gone into by the Revenue.A division bench of Justices V. Kameswar Rao and Vinod Kumar observed,“Once the assessee discharges its initial onus...