Prima Facie Disturbed Harmony In Society: Delhi HC Refuses To Quash FIR Against DU Professor Over Post Relating To Gyanvapi Mosque

The Delhi High Court has refused to quash an FIR registered against Ratan Lal, a professor of history at Delhi University, over a social media post in relation to the controversy regarding Gyanvapi Mosque prima facie observing that he had created disturbance of harmony in the society. In 2022, posted on Twitter and Facebook regarding the presence of Shiva Linga like structure found in...

GST | Delhi HC Orders Refund Of Service Tax Paid On Ocean Freight, Cites Gujarat HC Judgment Declaring It Unconstitutional

The Delhi High Court on Thursday ordered the GST Department to refund the service tax paid by certain importers on ocean freight (transportation of goods by vessel). In doing so, a division bench Justices Yashwant Varma and Dharmesh Sharma cited the Gujarat High Court's judgment in M/s Sal Steel Ltd. & Anr. vs. Union of India (2019) where it was declared that levy of service tax...

Delhi Riots UAPA Case: High Court To Hear Bail Pleas Of Umar Khalid, Sharjeel Imam On January 07

The Delhi High Court will hear on January 07, 2025, the bail pleas filed by Umar Khalid, Sharjeel Imam and other accused persons in connection with the UAPA case alleging a larger conspiracy related to the 2020 North-East Delhi riots.A division bench comprising of Justice Navin Chawla and Justice Shalinder Kaur adjourned the matter after SPP Amit Prasad appearing for Delhi Police,...

[Delhi Rent Control Act] Leave To Defend Cannot Be Granted On Mere Asking Of Tenant: Delhi High Court Reiterates

While quashing a Trial Court's order granting leave to defend to a tenant in an eviction petition, the Delhi High Court has observed that when the landlord placed medical records of his various illnesses and the site plan of premises showed lack of alternate accommodation, the Trial Court should not have considered them as triable issues.In doing so, the High Court reiterated the...

Delhi High Court Protects Personality Rights Of Journalist Rajat Sharma, Orders Take Down Of Deepfake Content

The Delhi High Court has protected the personality rights of senior journalist Rajat Sharma and ordered take down of content generated against him through artificial intelligence and deepfake technology. Justice Amit Bansal restrained 8 defendant individuals and entities from directly or indirectly misusing, misappropriating or exploiting the name, likeness, image, voice, photos, videos etc...

DTAA | Foreign Company Providing Software To Its Agents In India Doesn't Mean It Has 'Permanent Establishment' In India: Delhi HC

The Delhi High Court has held that 'software' being an intangible property, cannot alone constitute 'Permanent Establishment' (PE) of a foreign entity in India. PE is defined under Article 5 of the Double Taxation Avoidance Agreement (DTAA) between India and the United States of America as- a fixed place of business through which businesses of an enterprise are wholly or partly...

[Taxation Law] Market Research, Promotional Activities, Training Or Deployment Of Software Are 'Auxiliary Functions' Under DTAA: Delhi HC

The Delhi High Court has reiterated that “activities such as market research, promotional activities, training or deployment of software would clearly not breach the threshold of auxiliary functions as are envisaged under the DTAA.” Double Taxation Avoidance Agreement (DTAA) was signed between India and the US to prevent International Double Taxation and...

Person Arrested U/S 69 CGST Act Must Be Communicated Grounds Of Arrest 'In Writing': Delhi High Court

The Delhi High Court has held that grounds of arrest must be furnished to a person arrested under Section 69 of the Central Goods and Services Tax Act, 2017, 'in writing'.Justice Anish Dayal held that the Supreme Court's judgments in Pankaj Bansal and Arvind Kejriwal with respect to offence under PMLA and in Prabir Purkayastha with respect to offences under UAPA will also apply to offences...

Elections To All Bar Associations Shall Be Held On February 07: Delhi High Court

The Delhi High Court has recently ordered that elections to all Bar Associations in the national capital shall be held on February 07, 2025.A full bench comprising of Justice Yashwant Varma, Justice Rekha Palli and Justice C Hari Shankar decided the date after taking into consideration the submissions made by counsels as well as bearing in mind various preparatory steps liable to be taken for holdings of elections with due expedition. “The elections to all Bar Associations in Delhi shall...

Delhi High Court Monthly Digest: November 2024 [Citations 1193 - 1304]

Citations 2024 LiveLaw (Del) 1193 to 2024 LiveLaw (Del) 1304NOMINAL INDEXHARI OM SHARMA v. SAUMAN KUMAR CHATTERJEE & ANR 2024 LiveLaw (Del) 1193Jeewraj Singh Shekhawat vs. UOI & Ors 2024 LiveLaw (Del) 1194MATTHEW JOHNSON DARA v. HINDUSTAN URVARAK AND RASAYAN LTD 2024 LiveLaw (Del) 1195MOHD. JALALUDDIN v. STATE and other connected matters 2024 LiveLaw (Del) 1196Abdul Khalid Saifi v....

There Cannot Be 'Disconnect' Between Reasons For Initiating Reassessment U/S 147 Of IT Act & Grounds On Which Final Order Is Passed: Delhi HC

The Delhi High Court has held that only 'original reasons' which formed the basis for initiating reassessment proceedings under Section 147 of the Income Tax Act can be taken into consideration by the Assessing Officer, for coming to the conclusion that income had escaped assessment. A division bench of Justice Yashwant Varma Hon'ble Mr. Justice Dharmesh Sharma observed that there...

Service Tax Not Prima Facie Leviable On Amounts Claimed As Performance Linked Incentives/Commission: Delhi High Court

The Delhi High Court has prima facie observed that service tax is not leviable on amounts claimed by an Assessee as commission or performance linked benefit. A division bench of Justices Yashwant Varma and Dharmesh Sharma cited the decision of a Larger Bench of the CESTAT in Kafila Hospitality & Travels Pvt. Ltd. vs. Commr. Of S.T., Delhi (2023). In that case, the Tribunal...