Trader's Plea To Cancel GST Registration Unravels ITC Fraud, Delhi High Court Imposes ₹5 Lakh Costs Over Misleading Submissions

In an unusual turn of events at the Delhi High Court, an “innocuous” petition filed by a trader seeking cancellation of its GST registration unravelled fraudulent availment of Input Tax Credit worth lakhs.A division bench of Justices Prathiba M. Singh and Shail Jain thus imposed a cost of ₹5 lakh on the trader, ₹2 lakh of which would go to the Delhi High Court Bar Association, ₹2...

'Taxable Person' Under GST Includes Individual Behind Fake Firms Used To Fraudulently Avail ITC: Delhi High Court

The Delhi High Court has held that where fraudulent availment of tax by a fake firm comes to light, penalties can be imposed on the person behind the bogus operations.A division bench of Justices Prathiba M. Singh and Madhu Jain observed,“When the expression 'taxable person' has to be interpreted, the 'taxable person', so long as it is an identified real person/entity it would be the...

Delhi High Court Upholds Denial Of Cross-Examination By GST Dept Citing Trader's Conduct, Say It's Not An 'Unfettered' Right

The Delhi High Court recently slammed a trader, allegedly involved in clandestine manufacture of pan masala to evade tax and recovery of ₹70 lakh from his premises, for his failure to cooperate in the probe.A division bench of Justices Prathiba M. Singh and Shail Jain in this backdrop upheld the GST Department's order, denying the Petitioner-trader's right to cross-examination. It...

Customs | Traveller Entitled To Release Of Goods If SCN Not Issued Within Time, No Liability To Pay Fine Or Penalty: Delhi High Court

The Delhi High Court has clarified that a traveller, whose goods are seized by the Customs, is not liable to pay a redemption fine or penalty for the release of goods if the Department failed to issue a show cause notice within the statutory timeframe.A division bench of Justices Prathiba M. Singh and Madhu Jain observed,“It is the settled position in law, after Union of India &Anr....

Delhi High Court Restrains Manufacture, Sale of Glucose Test Strips Copying Chinese Company Sinocare

The Delhi High Court has temporarily restrained several Indian firms from manufacturing, marketing, or selling blood glucose test strips or any other medical devices under the brand names “Safe AQ” and “Safe Accu”, after Chinese medical device maker Changsha Sinocare Inc. raised objection. The injunction will remain in place until March 3, 2026.A single bench of Justice Tejas...

Communication On Email Address Is Sufficient Service Under Section 169 GST Act: Delhi High Court

The Delhi High Court has held that under Section 169(1)(c) of the Central Goods and Service Tax Act, 2017, a communication sent to an email address provided at the time of GST registration is adequate service of a decision, order, summons or notice or any other communication.A division bench of Justices Prathiba M. Singh and Shail Jain observed,“With respect to Section169 of the Act, this...

Civil Courts Have Exclusive Jurisdiction to Cancel Registered Sale Deeds Despite Ongoing SARFAESI Proceedings Before DRT: Delhi High Court

The High Court of Delhi, while clarifying the limits of the jurisdictional bar under section 34 of the SARFAESI Act, has held that a civil suit seeking cancellation of a registered Sale Deed is maintainable before a civil court, even where the property is simultaneously subject to proceedings under the SARFAESI Act, 2002. The ruling reinforces that DRTs cannot adjudicate...

CERC's Powers To Refer Disputes To Arbitration Extends To Even Those Cases Which Fall Outside Its Jurisdiction: Delhi High Court

In a noteworthy judgment for the renewable energy sector, the Delhi High Court has observed that the power of Central Electricity Commission (“CERC”) under Section 79(1)(f), Electricity Act to refer parties to arbitration is wider than its power to adjudicate. A bench of Justice Purushaindra Kumar Kaurav observed that CERC in exercise of its adjudicatory powers can...

Delhi High Court Directs 'American Dream11' To Take Down Social Media Pages Infringing Dream11's Mark

The Delhi High Court has directed American Dream 11, a US-based fantasy gaming company, to take down or block all its social media pages and profiles that allegedly infringe the trademark Dream11 on platforms such as Facebook, X (formerly Twitter), LinkedIn, and Instagram.A single-judge bench of Justice Tejas Karia passed the order while hearing a plea filed by Sporta Technologies Pvt....

'Faulty, Needs To Be Read Down': Delhi High Court Questions Disciplinary Action Process Under BCI's Foreign Law Firms Rules

The Delhi High Court on Thursday questioned the process of disciplinary proceedings and imposition of penalties enumerated under the Bar Council of India's Rules for Registration and Regulation of Foreign Lawyers and Foreign Law Firms in India, 2022.A division bench comprising Chief Justice DK Upadhyaya and Justice Tushar Rao Gedela said that prima facie, it is beyond comprehension, that in...

Ocular Evidence Corroborated By Medical Evidence Sufficient For Murder Conviction, Even If Motive Not Fully Established: Delhi High Court

The Delhi High Court has held that ocular evidence, duly corroborated by medical evidence, is sufficient for a murder conviction, even if the motive of the crime is not fully established.A division bench of Justices Prathiba M. Singh and Amit Sharma observed, “if there is sufficient evidence in the form of eye witness/es or otherwise to establish the guilt of the accused, then not proving...

Child Care Leave Not An Entitlement But Can't Be Denied Arbitrarily Or Mechanically: Delhi High Court

The Delhi High Court has observed that while child care leave (CCL) granted to women government employees is not an entitlement but the same cannot be denied arbitrarily or mechanically. “While it is correct that CCL is not an entitlement as of right, the discretion to deny cannot be exercised arbitrarily or mechanically. It must be guided by the object and spirit of the rule, which is...