NCLAT Delhi held that patent-related issues fall under the Patents Act, not the Competition Act, dismissing an appeal alleging anti-competitive conduct by Vifor International AG.
CESTAT Delhi held that once goods are exported, drawback cannot be denied even if alleged forgery or diversion by the foreign buyer occurs later.
The Delhi High Court set aside reassessment notice and order against Sarthak Gupta for AY 2014–15, citing the Supreme Court’s ruling in Rajeev Bansal.
The Court directed tax authorities to share material forming the basis of a ₹1.79 crore GST demand with the petitioner, citing violation of natural justice if withheld.
CESTAT Delhi held that electronic evidence from an unsealed CPU without a Section 139C certificate cannot form the basis of customs assessment. It ruled that DRI’s revaluation of imports was invalid as goods were already assessed by the proper officer. All duty demands, fines, and penalties were quashed.
The Madras High Court refused bail to Mukesh Kumar accused of managing dummy firms and availing fraudulent ITC worth ₹19.76 crore under the CGST Act.
DCIT Vs Indian Hydro Electric Power Pvt. Ltd. (ITAT Delhi) No Incriminating Evidence, Only Excel — ITAT Deletes ₹25 Cr Addition in Moser Baer Group Case Search was conducted on the Moser Baer Group, covering Assessee’s premises. During search, an Excel sheet titled “Funds Position” was found on a group employee’s laptop, showing loan entries. […]
ITAT Delhi held aircraft lease between Irish lessor and IndiGo as operating lease, not taxable in India under Article 8 of the India-Ireland DTAA.
The Gujarat High Court held that SEZ units can claim refunds of unutilized IGST credit distributed by Input Service Distributors, setting aside the appellate order against Ajanta Pharma.
The ITAT Delhi held that additions under Section 153A cannot be made without incriminating material found during search and set aside assessments for AYs 2013–14 and 2014–15.
