Delhi High Court Quashes VAT Assessment Orders Passed By Audit Officer Citing Lack Of Jurisdiction

The Delhi High Court has quashed a batch of VAT assessment orders issued by VAT Audit Officer, stating that the authority did not have necessary delegation to carry out assessments.Form DVAT-50 enables the VAT Commissioner to authorize officials for carrying out audit, investigation and enforcement functions under Delhi Value Added Tax Act and Rules.However, a division bench of Justices...

“Gross Concealment”: Delhi High Court Imposes ₹5 Lakh Costs On Party In Poppy Seeds Smuggling Case

The Delhi High Court recently imposed exemplary costs of ₹5 lakh on the power of attorney holder of a company, purportedly involved in smuggling of prohibited items like poppy seeds.A division bench of Justices Prathiba M. Singh and Shail Jain noted that the Petitioner had failed to disclose that his challenge to the penalty order passed by the Customs authority was previously dismissed by...

Delhi High Court Grants Interim Relief To Aadhar India Over Non-Issuance Of Pre-Show Cause Notice Intimation In GST Case

The Delhi High Court, while examining whether pre-consultation prior to a GST Show Cause Notice was mandatory or discretionary, granted interim relief to Aadhar India by permitting the proceedings arising from the Show Cause Notice dated 29 November 2024 to continue, but directing that any final order passed pursuant thereto should not be given effect without further orders of...

Bombay High Court Sets Aside Patent Office Rejection, Orders Fresh Consideration of Medical Therapeutic Device Patent

The Bombay High Court has set aside the rejection of a patent application for a medical therapeutic device, directing the Patent Office to reconsider the matter afresh. The court found that the Patent Office had failed to follow mandatory statutory procedures under the Patents Act before refusing the application. A single bench of Justice Arif S Doctor passed the order on November 17,...

Delhi High Court Protects Realty Firm Signature Global Against Fake Websites

The Delhi High Court has granted ad-interim relief to real estate developer SignatureGlobal (India) Limited, restraining the operator of 'signatureglobal.com' from using the impugned domain or any online platform that impersonates the company. The injunction will remain in force until March 10, 2026.A single bench of Justice Tejas Karia passed the order on November 12, 2025, after finding...

Arbitral Tribunal Cannot Rewrite Executed Contract Using Internal Notings: Bombay High Court Sets Aside Award Against Konkan Railway

The Bombay High Court set aside a majority arbitral award that had directed Konkan Railway to bear Royalty Charges for earth used in a Madhya Pradesh project holding that the arbitral tribunal acted in contravention of the contractual terms and committed patent illegality by relying on internal tender committee minutes to infer a different intention of the parties. Justice R.I....

Customs Brokers Creating Fake Firms Jeopardise Real Exporters: Delhi High Court Forfeits ₹2 Lakh Over Alleged Duty Drawback Fraud

The Delhi High Court has ordered forfeiture of ₹2,00,000/- out of the ₹5 lakh security deposit made by a Customs Broker at the time of obtaining license, citing allegations of duty drawback fraud against it.A division bench of Justices Prathiba M. Singh and Shail Jain were dealing with an appeal preferred by the Commissioner of Customs against a CESTAT order, restoring the...

Affidavit Of Cost Accountant In Personal Hearing Cannot Be Ignored When Facts Are Admitted By State Tax Officer: Kerala High Court

The Kerala High Court has held that an affidavit by professionals, such as a cost accountant, given during a personal hearing, cannot be ignored, especially when a state tax officer admits facts referred therein. Justice Ziyad Rahman A.A. stated that when a professional swears an affidavit before this Court, highlighting the matters that transpired during the course of the hearing,...

KVAT Act | Permission For Compounding Tax Cannot Be Cancelled For Suppression; Only Suppressed Turnover Can Be Taxed: Kerala High Court

The Kerala High Court has held that under the KVAT Act (Kerala Value Added Tax Act, 2003), the assessing authority cannot cancel permission to pay tax at compounding rates for suppression in the same year it was opted, and only the suppressed turnover can be taxed at normal rates. Justice M.A. Abdul Hakhim opined that cancellation proceedings are still pending, and the cancellation...

Two Days Delay In Paying Last Instalment Under VAT Amnesty Scheme Owing To Technical Glitch Is Condonable: Gujarat High Court

The Gujarat High Court has extended benefit of Amnesty Scheme under the Gujarat Value Added Tax (GVAT) Act, 2003 to dealer who was precluded from making full payment under the Scheme on account of 'automatic' re-adjustment of instalment amount. The Division Bench, comprising Justice Bhargav D. Karia and Justice Pranav Trivedi set aside rejection of application under the Scheme noting...

Bombay High Court Blocks Sale Of Diabetes Drug ELGIMET For Similarity To GLIMET's Mark

The Bombay High Court on Tuesday restrained the use of the diabetes drug mark ELGIMET, finding it deceptively similar to the registered mark GLIMET, and confirmed an interim injunction against its sale and manufacture. A single bench of Justice Sharmila U Deshmukh, observed that “GLIMET” and “ELGIMET” were phonetically and structurally similar and that an average consumer with...

Delhi High Court Restrains Jaipur Hotel From Using Logo Similar To Beverly Hills Polo Club

The Delhi High Court has recently restrained a Jaipur hotel from using marks featuring a polo player device that were found to be deceptively similar to the well-known Beverly Hills Polo Club (BHPC) logo. The ex-parte ad-interim injunction will remain in force until February 02, 2026. The order, issued on November 13 by Justice Manmeet Pritam Singh Arora, came in a suit filed by...