Delhi High Court
Phrase 'Three Months' U/S 73(2) GST Act Means Three Calendar Months, Not 90 Days: Delhi High Court
The Delhi High Court has held that the 'three months' period prior to expiry of three years within which show cause notice for alleged wrongful availment of Input Tax Credit must be issued under Section 73 of the CGST Act, means three calendar months and not 90 days.Under Section 73, SCN is issued to an assessee for determination of tax not paid or short paid. The Proper Officer is required...
GST Refund Can't Be Granted To Trader Until Cancelled Registration Is Restored: Delhi High Court
The Delhi High Court has made it clear that GST refund cannot be granted to a trader whose GST registration stands cancelled.In the case at hand, the Petitioner's registration was cancelled in February 2023 with retrospective effect from July 2018.In this backdrop a division bench of Justices Prathiba M. Singh and Shail Jain observed,“When the GST registration itself has been cancelled in...
Compassionate Appointment Can't Be Sought Long After Death Of Family's Bread Winner, Doesn't Continue In Perpetuity: Delhi High Court
The Delhi High Court has observed that compassionate appointment cannot be sought long after the death of a family's bread winner and is not a right which continues in perpetuity. A division bench comprising Justice C Hari Shankar and Justice Om Prakash Shukla observed that compassionate appointment caters to a very specific exigency, which dies with efflux of time.“Compassionate...
2019 Anaj Mandi Fire: Delhi High Court Upholds Framing Of Charges Against Building Owner Citing Absence Of Safety Mechanisms
The Delhi High Court has upheld a trial court order framing charges against one the owners of a building situated in city's Anaj Mandi area of Sadar Bazar which caught massive fire in the early hours of December 08, 2019, claiming lives of 45 individuals, mostly labourers. Justice Swarana Kanta Sharma observed that the accused- Mohd. Imran, was the owner of a portion of the fourth floor as...
'Corroding Nation's Economic Fabric': Delhi High Court Denies Bail To Ex-DHFL Chairman Kapil Wadhawan In ₹34,926 Crore Bank Fraud Case
The Delhi High Court on Monday (August 04) denied bail to former Chairman of the erstwhile Dewan Housing Finance Corp Ltd (DHFL) Kapil Wadhawan in a case related to the alleged multi-crore loan scam.Justice Ravinder Dudeja observed that Wadhawan was at the helm of a conspiracy that resulted in the diversion and misappropriation of approximately ₹34,926.77 crores from a consortium of 17...
S.60(1)(ccc) CPC | Delhi High Court Stays Auction Sale Of Man's Ancestral Property Over Maintenance Dues
The Delhi High Court has stayed a Magistrate Court order directing auction of husband's alleged share in a family property, in the execution petition filed by his wife seeking payment of maintenance.This was after the husband cited violation of Section 60(1)(ccc) CPC, which prescribes that every person has a right to reside and there cannot be an execution against the only dwelling house which...
Delhi High Court Passes Summary Judgment In Tata Power's Trademark Infringement Suit, Grants Dynamic Injunction Against John Doe Entity
The Delhi High Court recently passed summary judgment in favour of Tata Power in a suit filed against infringement of its trademarks, including Tata Power Solaroof and Tata Power EZ Charge.Justice Manmeet Pritam Singh Arora also granted dynamic injunction and permitted the company to implead and seek relief against any other John Doe entity found infringing its marks.Tata filed the suit...
'Disproportionate': Delhi High Court Quashes ₹12 Lakh Cost On Vi-John For Delay In Responding To Dabur's Trademark Infringement Suit
Granting relief to Vi John Healthcare in connection with a trademark suit filed against it by Dabur for alleged infringement of its Meswak toothpaste packaging, the Delhi High Court set aside a cost of ₹12 lakh imposed on the former by the trial court.The costs were imposed in view of the trial court's previous order that any delay by Vi John in filing its Written Statement shall only...
S.74 CGST Act | Consolidated SCN For Multiple Financial Years Necessary To Establish Wrongful Availment Of ITC: Delhi High Court
The Delhi High Court has held that consolidated show cause notice under Section 74 of the CGST is not only permissible but necessary, to unearth wrongful availment of ITC over a span of period.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta observed,“The nature of ITC is such that fraudulent utilization and availment of the same cannot be established on most...
Process Patent | S.104A Of Patents Act Can Be Invoked At Interim Stage To Seek Disclosure Of Defendant's Process: Delhi High Court
The Delhi High Court has held that there is no bar on the invocation of Section 104A of the Patent Act 1970 at the initial stage of a suit, when the patent holder seeks disclosure of the defendant's process.For context, Section 104A prescribes that where the subject matter of a patent infringement suit is a 'process' for obtaining a product, the burden is on the defendant to prove that...
Recovered 'Ganja' Was Only Marginally Above Commercial Quantity, Rigours U/S 37 NDPS Act May Not Apply: Delhi High Court Grants Bail
The Delhi High Court has held that the rigour of Section 37 NDPS Act does not apply strictly in cases where the quantity of contraband recovered from an accused is only marginally above the prescribed commercial quantity.The applicant in this case was apprehended with a bag containing 21.508 kg of ganja.Section 37 states that bail should not be granted to an accused unless the accused is able...
Delhi High Court Denies Lenient Sentence To Three Police Personnel Accused Of Harrassing Colleague's Wife, Minor Niece
The Delhi High Court has refused leniency towards three Delhi Police personnel, all belonging to the same family, for committing sexual offences against a colleague's wife and 6-year-old niece.“The conduct of the Convict was persistent, who would regularly stand in the street and strip himself naked on seeing the Complainant and her niece. Such act of the Convict who was in Delhi Police,...