S.107 GST Act | Taxpayer Can't Ignore Order Merely Because Copy Was Illegible: Delhi High Court

The Delhi High Court has made it clear that a taxpayer cannot ignore an order passed against it and uploaded on the GST portal, merely because copy of the order was allegedly illegible.A division bench of Justices Prathiba M. Singh and Shail Jain thus refused to condone the taxpayer's delay in filing appeal against a GST demand order merely on the ground that the order supplied to it...

Unsigned GST Demand Order Valid If Accompanied By DRC-07 Bearing Officer's Details: Delhi High Court

The Delhi High Court has held that an unsigned GST demand order is valid, if the same is accompanied by DRC-07 which contains the details of the official who passed the order.DRC 07 is a summary of the demand order issued by the proper officer, to be uploaded on GST Portal, specifying the amount of tax, interest or penalty payable.A division bench of Justices Prathiba M. Singh and Shail Jain...

FERA | ED Can Seize Indian Currency Intended For Illegal Purchase Of Foreign Exchange: Delhi High Court

The Delhi High Court has made it clear that Indian currency can be seized by the Enforcement Directorate under provisions of the erstwhile Foreign Exchange Regulation Act, 1973, if the same is intended to be used for illegal purchase of foreign exchange.FERA, 1973 was enacted to regulate the inflow and outflow of foreign exchange in India, and to prevent hoarding of foreign currency. The...

Delhi High Court Restrains Entity From Infringing Tata's Vivanta Trademark

The Delhi High Court has restrained an entity from infringing the trademark of Tata Group's Indian Hotels Company Limited which runs and operates hotel brand 'Vivanta'.Justice Manmeet Pritam Singh Arora passed an ad-interim injunction restraining the use of 'Vivanta Stays' or any other mark deceptively similar to Vivanta.The development comes in a trademark infringement suit preferred...

Chargesheet Without Prior Approval Of Disciplinary Authority Is Void Ab Initio; Can't Be Ratified Later: Delhi HC

A Division bench of the Delhi High Court comprising Justice Navin Chawla and Justice Madhu Jain held that a chargesheet issued without the prior approval of the competent disciplinary authority under Rule 14(3) of the CCS (CCA) Rules, 1965 is void ab initio, non-existent in law. Further it cannot be validated by subsequent ratification. Background Facts A chargesheet was issued...

Delhi High Court Quarterly Digest: July To September, 2025 [Citations 720 - 1235]

Citations 2025 LiveLaw (Del) 720 to 2025 LiveLaw (Del) 1235NOMINAL INDEXMINOR A THR HER MOTHER S v. STATE & ANR 2025 LiveLaw (Del) 720SANTOSH KUMAR SINGH v. STATE (GOVT. OF THE NCT) OF DELHI 2025 LiveLaw (Del) 721Amazon Technologies Inc v. Lifestyle Equities 2025 LiveLaw (Del) 722Rasiklal Mohanlal Gangani v. State & Anr. 2025 LiveLaw (Del) 723SHANKESH MUTHA v. UNION OF INDIA &...

Medical Sales Representative Is Not 'Workman' Under Industrial Disputes Act: Delhi High Court

The Delhi High Court has held that a medical sales representative, who has received specialized training for his field of work, cannot be categorised as a 'workman' under the Industrial Disputes Act, 1947.Section 2(s) of the Act defines 'workman' as any person employed in any industry to do any manual, unskilled, skilled, technical, operational, clerical or supervisory work.A medical...

S.63 Contract Act | Creditor Can't Insist On Balance Payment After Accepting Lesser Sum In Satisfaction Of Claim: Delhi High Court

The Delhi High Court has held that it is inequitable of a creditor to demand balance payment after accepting a lesser sum towards satisfaction of a claim.Citing Section 63 of the Indian Contract Act, a division bench of Justices Anil Kshetarpal and Harish Vaidyanathan Shankar held,“The principles of accord and satisfaction embodied in Section 63 of the IC Act squarely applies. Where a...

Delhi High Court Dismisses PIL Seeking Public Access To City's CCTV Footage

The Delhi High Court recently dismissed a PIL seeking to make Delhi's CCTV footage public.The plea filed by Save India Foundation sought directions to the Delhi Police to upload and share the CCTV feed from the cameras installed by the Delhi Government on a public domain, in a time bound manner.Refusing to pass any such directions, the division bench of Chief Justice DK Upadhyaya and...

Delhi High Court Dismisses Income Tax Dept's Appeals Against Remfry & Sagar Law Firm Over Goodwill License Fees

The Delhi High Court has upheld an order of the ITAT allowing IPR law firm Remfry & Sagar to treat the license fees paid by it to acquire its founder's goodwill, as a business expense deductible under Section 37 of the Income Tax Act.A division bench of Justices V. Kameswar Rao and Vinod Kumar thus dismissed the appeals preferred by the Income Tax Department against the firm.The Court...

Delhi High Court Questions Centre Over Withdrawal Of GST Concession On Vehicles Purchased By Differently-Abled Persons

The Delhi High Court recently questioned the Central government for effectively withdrawing GST concessions granted to differently-abled persons on purchase of cars.A division bench of Chief Justice DK Upadhyaya and Justice Tushar Rao asked the standing counsel to seek instructions in the matter and respond by December 17.The Court was dealing with a petition moved by All India Confederation...

Delhi High Court Orders Take Down Of Alleged Deepfake Video On Taj Lake Palace Udaipur

The Delhi High Court recently ordered take down of an alleged AI generated deepfake video, alleging poisoning of guests by employees of the renowned hotel Taj Lake Palace in Udaipur.Justice Manmeet Pritam Singh Arora observed that contents of the video are prima facie false and directly infringes upon the hotel's reputation.The suit was filed by Tata Group's Indian Hotels Company Limited...