Swastik Plastics Vs Commissioner of DGST (Delhi High Court) Delhi HIgh Court stay Adjudication Order passed in consequence of investigation/search/seizure and SCN issued under Section 74 of the GST Act for the reason that that the authority who had conducted the investigation/search/seizure cannot conduct the adjudication proceedings as there is likelihood of Bias. FULL TEXT […]
Trademark ‘ADIT’ which was first adopted by the Plaintiff, the Defendant who is also using the name ‘Institute of Chartered Tax Advisers of India Ltd.’, cannot be allowed to launch a course under a name which is identical to that of the Plaintiff.
CIT (Exemptions) Delhi Vs India Hiv Aids Alliance (Delhi High Court) Assessee is a company registered under Section 25 of the Companies Act. It gives 85% of the donation received by it to the Government of India for HIV Aids and only 15% of its total donation is given to other societies for awareness and […]
Schneider Electric South East Asia (HQ) PTE Ltd Vs ACIT (Delhi High Court) Mere mention of ‘misreporting’ for denying immunity from penalty, manifestly arbitrary; Notice without ‘specific limb’, unreasonable Delhi High Court allows Schneider Electric’s writ petition, quashes order rejecting immunity under Section 270AA(4) and directs Revenue to grant immunity from penalty under Section 270A; […]
Richie Rich Exim Solutions Vs Commissioner of CGST Delhi South (Delhi High Court) In this case GST refund was rejected without giving a personal hearing as per proviso to rule 92(3) of CGST Rules, 2017 and in view of the same Delhi High Court set aside the order. A perusal of the audit history does […]
Sacheerome Advanced Technologies (SAT) Vs NEC Technologies Pvt. Ltd. (NECI) (Delhi High Court) In the present case, the petitioner did not make any application challenging the appointment of learned Arbitrator under Section 13 of the Arbitration and Conciliation Act, 1996 (A&C Act); it filed an application styled as under Section 16 read with Section 14(1)(a) […]
Radico Khaitan Limited Vs Sarao Distillery (OPC) Pvt. Ltd (Delhi High Court) The present injunction application has been filed seeking ad interim injunction in respect of the use of the mark ‘EVENING MOMENT’ by the Defendants, which is deceptively similar to the Plaintiff’s mark ‘MAGIC MOMENTS’ registered in Class 33 for alcoholic beverages. A perusal […]
Respondents were directed to either re-open the online portal so as to enable the Petitioners to file TRAN-I form electronically for claiming tax credit or to accept the same manually on or before 30.06.2021 and process the same in accordance with law.
Tata Teleservices Limited Vs CIT (Delhi High Court) HC is of the view that the requirement of payment of twenty percent of disputed tax demand is not a pre-requisite for putting in abeyance recovery of demand pending first appeal in all cases. The said pre-condition of deposit of twenty percent of the demand can be […]
Himani Walia Vs Hemant Walia & Ors (Delhi High Court) Delhi High Court held that family settlements are not required to be compulsorily registered, and stamp duty is not required to be compulsorily paid in respect of the same, when the settlement has been arrived at initially as an oral partition and is thereafter put […]
