Judiciary Fixing GST Rate On Air Purifiers Would Disrupt Constitutional Framework: Centre Tells Delhi High Court

The Central Government has opposed before the Delhi High Court a public interest litigation (PIL) to declare air-purifiers as “medical devices” and for removing imposition of 18% GST on them.In its affidavit, the Government has said that the GST Council is the sole Constitutionally designated body for making recommendations on matters pertaining to GST, and judicial interference in such matters would necessarily bypass the constitutionally mandated process. The affidavit says that such an...

Can Customs Reopen Decade-Old Duty Drawback Claims? Delhi High Court To Examine?

In March, the Delhi High Court is set to examine whether customs authorities can revive decade-old export transactions through belated show cause notices (SCNs) without running afoul of the doctrine of delay and laches.On December 9, 2025, a Division Bench of the Delhi High Court comprising Justices Prathiba M. Singh and Shail Jain heard a batch of petitions concerning the validity of SCNs issued in relation to the availment of duty drawback. The issue arose from the issuance of SCNs to the...

"Shocking": Delhi HC Pulls Up IT Dept For 8-Year Delay In Processing ₹5.37 Crore Microsoft Refund

The Delhi High Court has pulled up the Income Tax Department over “shocking” eight years delay in processing Rs 5.37 crore tax refund to Microsoft Corporation India.A Division Bench of Justices Dinesh Mehta and Vinod Kumar allowed the writ petition filed by Microsoft India seeking refund of amounts arising from Fringe Benefit Tax (FBT), which had been acknowledged as payable as far back as in June 2017.The court noted that while the Assessing Officer had determined refundable amounts of Rs 6.94...

Delhi High Court Refuses Interim Relief to JLT Energy Against Hindustan Cleanenergy In Solar Deal Dispute

The Delhi High Court has refused to restrain Hindustan Cleanenergy Limited and its group companies from creating third-party rights in two solar power projects in Tamil Nadu and Bihar, holding that the share purchase agreements signed with a French investor had already come to an end on their own terms. Justice Purushaindra Kumar Kaurav, in an order dated January 6, 2026, said courts cannot use interim powers to keep a contract alive when the agreement itself provides for its termination When...

Delhi High Court Upholds Arbitral Award In Patel Gammon's Favour in Rampur Hydropower Project Dispute

The Delhi High Court has dismissed a petition filed by SJVN Limited challenging an arbitral award that granted payment to Patel Gammon Joint Venture for transporting excavated material during a hydroelectric project in Himachal Pradesh. A single-judge bench of Justice Jasmeet Singh upheld the substance of the arbitral award but held that the court lacked territorial jurisdiction to entertain the challenge under Section 34 of the Arbitration and Conciliation Act, 1996. The court said the...

Belated Deposit Of TDS Doesn't Extinguish Criminal Liability Under Income Tax Act: Delhi High Court

The Delhi High Court has held that the subsequent or belated deposit of tax deducted at source (TDS) does not absolve an assessee or company officials of criminal liability under Section 276B of the Income Tax Act, 1961.Justice Amit Mahajan thus dismissed the petition filed by a company's Managing Director, seeking quashing of a criminal complaint and summoning order in a case relating to delayed deposit of TDS amounting to over ₹2.09 crore for the financial year 2017–18.The plea challenged the...

Delhi High Court Refuses To Quash Reassessment Against Homebuyer Over Alleged Cash Payment To Builder

The Delhi High Court has refused to interfere with reassessment proceedings initiated against a taxpayer after documents seized from real estate group Bhutani Infra allegedly reflected a cash transaction linked to a flat purchase.A Division Bench of Justices Dinesh Mehta and Vinod Kumar observed that the notice issued under Section 148 of the Income Tax Act cannot be termed as without jurisdiction at the threshold.The petitioner/taxpayer had argued that the sole basis for reopening the...

Can Service Tax Be Levied On Transfer of Development Rights? Delhi High Court To Decide

The Delhi High Court on Monday took up a Revenue appeal that squarely raises the question of whether the transfer of development rights constitutes a taxable service under the Finance Act, 1994. A Division Bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul issued notice in an appeal filed by the Service Tax Department against an order of the Delhi Customs, Excise and Service Tax Appellate Tribunal (CESTAT), which had quashed a service tax demand of nearly Rs 5 crore raised on a real estate...

Delhi High Court Dismisses 'Luxury Litigation' Over Debt Assignment, Reaffirms NCLT Power To Probe Fraud

The Delhi High Court has dismissed what it described as “luxury litigation” challenging a debt assignment, saying issues of fraud or the existence of debt must be decided by the insolvency tribunal, not a civil court. A single-judge bench of Justice Purushaindra Kumar Kaurav rejected the suit at the threshold, holding that it was a “mala fide attempt” built on “clever drafting” to derail proceedings under the Insolvency and Bankruptcy Code. The court imposed costs of Rs 2 lakh, saying the case...

Delhi High Court Stays Order Against Indian Firm Making Irrigation Valves In Patent Dispute With Israel Company

The Delhi High Court on Monday stayed an order that had restrained an Indian irrigation equipment maker from selling its “Hydromat Valve”, which was earlier held to prima facie infringe a patent owned by an Israel-based company. A Division Bench of Justice C Hari Shankar and Justice Om Prakash Shukla pronounced the judgment on January 5, 2026, while deciding an appeal filed by Automat Irrigation.Staying the earlier order dated August 1, 2025 on a interim plea filed by Aquestia Limited, the...

Delhi High Court Issues Notice In RJ's Copyright Suit Against Riteish Deshmukh-Starrer 'Mastiii 4'

Radio jockey and popular content creator Ashish Sharma has moved the Delhi High Court, accusing the makers of the Hindi film Mastiii 4 of lifting a scene from one of his popular Instagram skits without his permission. Sharma has sought a permanent injunction, damages and rendition of accounts, claiming that a scene in the film closely mirrors his audio-visual skit titled “Shaq Karne Ka Nateeja”, which he posted on Instagram in January 2024.A single-judge Bench of Justice Tushar Rao Gedela,...

Delhi High Court Refuses To Restrain City Ayurvedic Drug Maker From Using “NOKUF” For Cough Syrup

The Delhi High Court has refused to stop Dehlvi Remedies Private Limited, an city based Ayurvedic drug maker, from using the mark “NOKUF” for cough syrups, holding that its use of the mark since 1994 defeats a later claim by Sana Herbals Private Limited, which sells its product as “NOKUFSYRUP.”In a judgment delivered on January 5, 2026, a Division Bench of Justices C Hari Shankar and Om Prakash Shukla dismissed Sana Herbals' appeal against an order of the Commercial Court at Tis Hazari that had...