Centre Notifies Appointment Of Two Advocates As Delhi High Court Judges

The Central government has notified the appointment of two advocates as judges of the Delhi High Court.They are Ajay Digpaul and Harish Vaidyanathan Shankar.It was in August 2024 that the Supreme Court Collegium recommended their names for elevation along with the name of another advocate. The Delhi High Court at present has 42 judges against a sanctioned strength of 60 judges.Click here to...

Customs Dept Should Serve Notices By Email In Addition To Post, Will Prevent Delay And Non-Appearances: Delhi High Court

The Delhi High Court recently called upon the Customs Department to make use of Section 153(c) of the Customs Act, 1962 which empowers it to serve notices through email. A division bench of Justices Prathiba M. Singh and Amit Sharma said such an approach will prevent delay and non-appearances, leading to expeditious disposal of matters. “In the opinion of this Court, the...

Delhi High Court Directs Social Media Platform To Take Down Clips Of Mirchi's Kareena Kapoor-Khan Talk Show In Copyright Infringement Claim

The Delhi High Court recently granted a temporary injunction in favour of the radio broadcaster, Entertainment Network, against alleged copyright infringement by the entertainment platform, Miss Malini Entertainment, in relation to the interview conducted by the platform for promotion of the talk show 'What Women Want'.Entertainment Network India Limited (plaintiff) produces and broadcasts...

Reassessment U/S 150 Of Income Tax Act Can't Be Initiated On Mere 'Incidental' Findings Of Appellate Authority: Delhi High Court

The Delhi High Court has held that Section 150 of the Income Tax Act, 1961 can be invoked for reassessment only to give effect to a 'conclusive finding' by an appellate authority regarding escapement of income by an assessee. Section 150 makes provision for cases where assessment is in pursuance of an order on appeal, etc. It empowers an Assessing Officer to issue reassessment...

Commissioner Cannot Use Its Power U/S 107(2) CGST Act To Review Order Passed By Appellate Authority: Delhi High Court

The Delhi High Court has made it clear that a Commissioner under the Central Goods and Services Tax Act 2017 cannot, in purported exercise of its powers under Section 107(2), sit in appeal over an order passed by the Appellate Authority. Section 107(2) empowers the Commissioner to call for and examine the record of any proceedings in which an adjudicating authority has passed any...

Designated Authority Under Direct Tax Vivad Se Vishwas Act Cannot Reopen Assessment After Issuance Of Final Certificate: Delhi HC Reiterates

The Delhi High Court has reiterated that a designated authority under the Direct Tax Vivad Se Vishwas Act, 2020 cannot reopen an assessment after a final certificate is issued under Section 5 of the Act and all disputes with regard to the 'tax arrear' stand concluded. Section 5 stipulates a designated authority to determine the amount payable by a declarant under the Act within 15 days...

Co-Accused Can Apply Separately For Compounding Of Offences Committed By Company Or HUF Under Income Tax Act: Delhi High Court

The Delhi High Court has held that co-accused are entitled to apply separately for compounding of offences committed by a Company or a Hindu Undivided Family under the Income Tax Act, 1961. A division bench of Acting Chief Justice Vibhu Bakhru and Justice Tushar Rao Gedela ruled that the co-accused need not await filing of application for compounding by the company or the HUF. In...

Delhi High Court Reserves Verdict On Plea Challenging CAT 2024 Results

The Delhi High Court has reserved verdict on a petition challenging the results of Common Admission Test (CAT) 2024 for admissions in top management institutes.Justice Tara Vitasta Ganju reserved judgment in the plea moved by a candidate, Aditya Kumar Mallick, who is aggrieved with an incorrect answer to Question No. 18 from Verbal Ability and Reading Comprehension Portion, thereby affecting...

Delhi High Court Quarterly Digest: October To December, 2024 [Citations 1081 - 1394]

Citations 2024 LiveLaw (Del) 1081 to 2024 LiveLaw (Del) 1394NOMINAL INDEXJamshed Ansari V. State (GNCT Of Delhi) & Commissioner Of Police, Delhi 2024 LiveLaw (Del) 1081NARENDER MEENA v. CBI 2024 LiveLaw (Del) 1082SUSHMA v. STATE NCT OF DELHI 2024 LiveLaw (Del) 1083Designarch Consultants Pvt Ltd And Anr vs. Jumeirah Beach Resort LLC 2024 LiveLaw (Del) 1084Shobha gupta vs bar council of...

S.28 Customs Act | Keeping Matter In Call Book, Taking It Up After Several Years Is Not Permissible: Delhi HC Quashes SCN

The Delhi High Court has cautioned the Customs Authorities against keeping show-cause notices pending in call-book only to take them up after several years, leaving the assessee in lurch. A division bench of Justices Prathiba M. Singh and Amit Sharma observed that in the absence of any “glaring impossibility”, such an approach of the authorities would not be permissible. In the...

Delay In Filing Certified Copy Of Impugned Order Doesn't Render Appeal Filed Electronically U/S 107 CGST Act Time-Barred: Delhi HC

The Delhi High Court has held that delay in filing certified copy of impugned order in an appeal preferred by Assessee under Section 107 of the Central Goods and Services Tax Act, 2017 would not render the appeal time-barred, if it was filed online within prescribed time. A division bench of Justices Prathiba M. Singh and Amit Sharma reasoned, “the condition to physically file...

Delhi High Court Annual Digest 2024: Part II [Citations 401 - 800]

Citations 2024 LiveLaw (Del) 401 to 2024 LiveLaw (Del) 800Whether Non-Filing Of 'Statement Of Truth' Along With A Petition U/S 34 Of A&C Act Makes The Filing Non-Est? Delhi High Court Refers Question To Larger Bench For Clarification In View Of Conflicting ViewsCase Title: BBNL v. Sterlite Technologies LtdCitation: 2024 LiveLaw (Del) 401The Single Bench of Justice Prateek Jalan has...