Marketing For Foreign University Prima Facie Constitutes 'Export Of Services'; Entitled To GST Refund: Delhi High Court

The Delhi High Court recently said that a private consultancy providing marketing services to a foreign university is prima facie covered by its decision in Delhi Goods and Service Tax DGST v. Global Opportunities Private Limited (2025).Vide the said decision, the division bench of Justices Prathiba M. Singh and Shail Jain had held that foreign education consultancy services to students...

Importer Not Liable To Pay Customs Duty On Goods Not Received By Him: Bombay High Court Grants Refund

The Bombay High Court has held that an importer cannot be made liable to pay customs duty on goods that were never cleared for home consumption and were never received by the importer. The Court observed that, under Sections 13, 23 and 27 of the Customs Act, 1962, duty paid in anticipation of clearance becomes refundable once it is established that the goods were short-landed or lost...

Delhi High Court Upholds GST Notice Based On Income Tax Intelligence; Cautions Dept Against AI-Generated Fake Citations In SCN

The Delhi High Court in a writ petition has upheld Show Cause Notice (SCN) issued by the GST Department which was based on an intelligence, by the Income Tax Department The Division Bench, comprising Justice Prathiba M. Singh and Justice Shail Jain held the challenge to the SCN as 'premature' and noted existence of a clandestine server that revealed a parallel accounting system and...

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...