Delhi High Court Holds ICC Trademark Rights Under LG Sponsorship Agreement Attract Royalty TDS

The Delhi High Court has dismissed a writ petition filed by LG Electronics India Pvt. Ltd., upholding the Income Tax Department's decision to treat a portion of sponsorship payments made for ICC cricket events as taxable royalty. A Division Bench of Justice V. Kameswar Rao and Justice Vinod Kumar refused to interfere with an order passed under Section 264 of the Income Tax Act, which had...

GST | Calcutta High Court Quashes Excess ITC Demand Pertaining To Initial Years Of GST Rollout

The Calcutta High Court has quashed the order passed by Appellate Authority dismissing appeal against Section 73 demand, preliminary, “without appreciating the worth of the documents”. Justice Om Narayan Rai observed that there was 'total non-consideration of material on record' upon tracing through the paper book as well as relevant documents annexed to the writ petition which...

SIM Cards, Recharge Coupons & Value-Added Services Not 'Goods' Under KVAT Act; Kerala High Court Quashes Tax Demand Against Airtel

The Kerala High Court granted relief to Bharti Airtel by holding that SIM cards, recharge coupons, fixed monthly charges and telecom value-added services cannot be treated as 'goods' under the Kerala Value Added Tax Act, 2003 (KVAT Act), on which any tax can be levied. Justices A.K. Jayasankaran Nambiar and Jobin Sebastian addressed a case filed by Bharti Airtel, the...

Intellectual Property Rights Annual Digest 2025-Part 1

Patents Act, 1970 High Court Reports Revocation Petition Can Be Filed Or Sustained After Expiry Of Term Of Patent: Delhi High Court Case Title: Macleods Pharmaceuticals Ltd v. The Controller Of Patents & Anr. Citation: 2025 LiveLaw (Del) 41 The Delhi High Court has ruled that a revocation petition can be filed or sustained after the expiry of the term of...

Buyer Cannot Seek Separate Arbitral Reference For Counter-Claims Once Arbitration Under MSMED Act Has Commenced: Calcutta High Court

The Calcutta High Court has held that once arbitral proceedings are commenced before the Micro and Small Enterprises Facilitation Council (“Council”) under Section 18(3) of the MSMED Act, 2006, a buyer cannot seek appointment of a separate arbitrator under section 11 of the Arbitration and Conciliation Act, 1996 ("Arbitration Act") and therefore all claims including claims for damages...

GST | Stereo System In E-Rickshaw An Input, Calcutta High Court Grants Refund To Manufacturer

The Calcutta High Court, in a matter concerning admissibility of Input Tax Credit (ITC) for purchase of 'stereo system' to be used in E-rickshaw, has granted Refund claim of Unutilized Input Tax Credit under inverted duty structure amounting to approximately ₹8 lakhs. The Calcutta High Court was called-upon to decide whether "Stereo System" was an input/ raw material in...

Arbitrator Cannot Invalidate Admitted Retirement Deed Without Recording Clear Finding Of Fabrication Or Manipulation: Delhi High Court

The Delhi high Court has dismissed an appeal under section 37 of the Arbitration and Conciliation Act ("Arbitration Act") and upheld an order passed by a Single Judge setting aside an arbitral award which had declared retirement deed of a partner as null and void. A Division bench comprising Justice Navin Chawla and Justice Madhu Jain held that once signatures on the retirement deed...

Income Tax Act | Multiple Presentations Of Proposal For Reopening U/S 148 After Rejection Not Permissible: Uttarakhand High Court

The Uttarakhand High Court held that once a proposal for reopening an assessment under Section 148 is rejected by the competent authority, repeated representations of the same proposal are impermissible and without jurisdiction. Chief Justice G. Narendar and Justice Subhash Upadhyay examined whether the multiple presentations / repeated re-presentation of the proposal for initiation...

GST Refund Claim Cannot Be Rejected Unless Mandatory Procedure Under Rule 92(3) CGST Rules Is Followed: Jharkhand High Court

The High Court of Jharkhand has set aside GST refund rejection orders passed against Carbon Resources Private Limited, holding that the tax department violated mandatory procedure and principles of natural justice while rejecting the refund claim. A Division Bench comprising Chief Justice Tarlok Singh Chauhan and Justice Rajesh Shankar was hearing two writ petitions challenging a...

Once GST Appeal Is Filed On Portal, No Mandatory Requirement To File Hard Copy Or Certified Copy Of Order: J&K&L High Court

The Jammu & Kashmir and Ladakh High Court held that once a GST appeal is filed electronically within the statutory period along with the uploaded order, there is no requirement to file a hard copy or certified copy of the order. Justices Sindhu Sharma and Shahzad Azeem stated that the appeal was filed online within statutory period along with the copy of order and therefore,...

Delhi High Court Allows Use Of Transitional CENVAT Credit For Mandatory Pre-Deposit Before CESTAT

The Delhi High Court, in a 'rare' scenario where an appeal was sought to be admitted before the CESTAT on the strength of pre-deposit made using through DRC-03, has clarified that pre-deposit was partial component of the demand just as tax, interest and penalty. In a recent judgment dated December 22, 2025, the Delhi High Court dealt with whether CENVAT credit transitioned into the...

Delhi High Court Refuses To Replace Arbitrator Despite 16-Month Delay, Says Substitution At Final Stage Defeats Expeditious Arbitration

The Delhi High Court rejected an application seeking the substitution a retired Supreme Court Judge as the sole arbitrator, despite a delay of more than 16 months in announcing the arbitral award. The Court found it better suited to grant a short extension to facilitate the finality of the proceedings rather than unsettling them through fresh adjudication. The Bench comprising of...