Delhi High Court
Delhi High Court Dismisses Newsclick's Plea Seeking Stay Of Demand During Pendency Of Appeal Before Commissioner Of Income Tax
The Delhi High Court has recently dismissed a plea moved by news portal Newsclick seeking stay of demand, as per the assessment order of income tax department passed last year, during the pendency of its appeal before the Commissioner of Income Tax (Appeals).The division bench of Acting Chief Justice Manmohan and Justice Mini Pushkarna upheld two orders passed by the Principal Chief...
Delhi High Court Allows Exemptions Claim Of Amazon On Echo Show 5, Echo Dot 4th Generation Under Customs Notification
The Delhi High Court has held that Echo Show 5, Echo Dot 4th Generation, and Echo Dot 4th Generation with Clock are eligible to claim exemptions in accordance with SI. No. 20 of the Notification dated June 30, 2017.The bench of Justice Yashwant Varma and Justice Dharmesh Sharma has observed that merely because these devices could, if so chosen by the user, also be used as mere speakers, the...
Assessee Coerced To Deposit GST During Search: Delhi High Court Orders Refund
The Delhi High Court has directed the department to refund the amount deposited by the petitioner by making a payment of Rs. 23,70,000 in cash along with interest at a rate of 6% per annum.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that payments aggregating to Rs. 28,20,000 were made at 11:49 PM and at 12:38 PM during the search operations. The payments made by...
ITC Reversal During Late Night Search Involuntarily: Delhi High Court Directs Dept. To Reverse ITC In Assessee's ECL
The Delhi High Court has directed the department to reverse the input tax credit (ITC) amounting to Rs. 22,14,226 in the petitioner's electronic credit ledger (ECL).“We do not find it difficult to accept that the petitioner may have found the circumstances intimidating and had, accordingly, agreed to reverse the ITC. We are unable to accept that the reversal of ITC was made voluntarily...
SCN Lacked Time Or Date For Personal Hearing: Delhi High Court Directs Restoration Of GST Registration
The Delhi High Court has directed the restoration of GST registration as no opportunity for a hearing was accorded to the petitioner or assessee.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the show cause notice (SCN) does not mention any time or date for a personal hearing. Thus, the petitioner was not afforded a hearing to contest the SCN. The order...
Delhi HC Rejects Special Status Claim Of Litigant Who Impleaded District Judge In Person, Directs Periodic Visit By SHO Saying He May Need 'Care'
While dealing with an appeal impleading District Court Judges, the Delhi High Court recently observed that the appellant was not entitled to any special privileges based on his claim of being a “Special Constitutional Functionary with the Union of India”, and instead, appeared to be in need of care and protection. Taking note of a status report placed on record in another...
No Incriminating Material Was Found During Search: Delhi High Court Quashes S. 153A Proceedings
The Delhi High Court has held that the assessment for the assessment year 2011–12 was finalized on January 20, 2012, and no notice under Section 143(2) of the Income Tax Act was issued. As such, no assessment was pending on the date of the search action, i.e., October 29, 2013.The bench of Justice Rajiv Shakdher and Justice Girish Kathpalia has observed that during the search action against...
Ensure Public Toilets Are Clean, Hygienic And In Order: Delhi High Court To Authorities
The Delhi High Court on Monday directed the Municipal Corporation of Delhi (MCD) and Delhi Development Authority (DDA) to ensure that the public urinals and toilets in the national capital are clean, hygienic and in order. A division bench of Acting Chief Justice Manmohan and Justice Mini Pushkarna was hearing a public interest litigation filed by Jan Sewa Welfare Society to ensure...
How Can We Do This? There Are State Boards Everywhere: Delhi High Court On PIL Seeking 'One Nation, One Education Board'
“How can we do this? There are State Board everywhere”, the Delhi High Court said on Monday while hearing a PIL seeking implementation of uniform school syllabus and education board across the country.A division bench comprising of Acting Chief Justice Manmohan and Justice Mini Puskarna was hearing a plea moved by BJP leader and Advocate Ashwini Upadhyay seeking “One Nation-One...
Lawyer Tenders Apology For Filing PIL To Ban Anti-Tobacco Imagery In Ads, Delhi High Court Expunges Single Judge's Remarks
The Delhi High Court has expunged the remarks made by a single judge against a lawyer while dismissing his PIL seeking prohibition on the display of anti-tobacco advertisements containing “graphic or gross images” during films in cinemas, TV or OTT platforms.A division bench of Acting Chief Justice Manmohan and Justice Mini Pushkarna last week accepted the unconditional apology tendered...
Design Piracy | Overall Impression Of Design Is What Matters, Trade Variants And Miniscule Differences Can Be Ignored: Delhi High Court
In a design infringement suit by Havells, the Delhi High Court on Wednesday observed that when examining the aspect of design piracy from the point of view of visual appeal, it is the overall impression of the design of the defendant's product, vis-à-vis the suit design, that matters. “…it is the overall shape and configuration which matters. The Court is not supposed to...
Technical Deficiencies, Including Pagination And Affidavit Attestation, Do Not Render Section 34 Under A&C Act Non-Est: Delhi High Court
The High Court of Delhi has held that technical deficiencies, including pagination and affidavit attestation, do not invalidate petitions under Section 34 of the A&C Act.The bench of Justice Manoj Kumar Ohri held that every objection in the filing would not render a petition non-est and it is only the defects that goes to the root of the matter that would make the filing non-est....