Delhi High Court Weekly Round-Up: March 20 To March 26, 2023

Citations 2023 LiveLaw (Del) 253 to 2023 LiveLaw (Del) 268NOMINAL INDEX Anil Kumar Versus The Gst Commissioner, Cgst, And Central Excise And Ors. 2023 LiveLaw (Del) 253 Milestone Systems A/S vs. Deputy Commissioner of Income Tax 2023 LiveLaw (Del) 254 SAMRIDHI ENTERPRISES v. FLIPKART INTERNET PRIVATE LIMITED & ORS. 2023 LiveLaw (Del) 255 Asif Mohammad Khan v. State 2023 LiveLaw (Del) 256 X v. State 2023 LiveLaw (Del) 257 ASHISH RASTOGI v. HONBLE HIGH COURT OF DELHI & ANR. 2023 LiveLaw (Del) 258 NHAI vs. M/s AE Tollway Ltd. 2023 LiveLaw (Del) 259 Antique Art Export Pvt Ltd vs. United India Insurance Company Ltd 2023 LiveLaw (Del) 260 Shankar Shyamnaval Mishra v. Union of India & Ors. 2023 LiveLaw (Del) 261 KAPIL SIBAL Vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 06 NEW DELHI 2023 LiveLaw (Del) 262 Municipal Corporation of Delhi vs. Natraj Construction Company 2023 LiveLaw (Del) 263 NAVEEN ARORA v. HIGH COURT OF DELHI AND ANR 2023 LiveLaw (Del) 264 MASTER PRATHAM SINGH LATWAL v. GURU GOBIND SINGH GOVT HOSPITAL AND ORS. 2023 LiveLaw (Del) 265 VIJENDER GUPTA v. LEGISLATIVE ASSEMBLY OF THE NATIONAL CAPITAL TERRITORY OF DELHI THROUGH SECRETARY & ANR. 2023 LiveLaw (Del) 266 M/S Balaji Exim Versus Commissioner, CGST 2023 LiveLaw (Del) 267 STATE BANK OF INDIA v. THE DEPUTY DIRECTOR ,ENFORCEMENT DIRECTORATE 2023 LiveLaw (Del) 268Fraudulent GSTN Registration: Delhi High Court Directs Petitioner To Reveal Details Of His Friend Who Obtained ItCase Title: Anil Kumar Versus The Gst Commissioner, Cgst, And Central Excise And Ors.Citation: 2023 LiveLaw (Del) 253The Delhi High Court has ordered the petitioner to reveal the name of the friend who fraudulently obtained a GSTIN using his credentials at the department.The division bench of Justice Vibhu Bakhru and Justice Amit Mahajan has directed the petitioner to disclose the identity of his friend, to whom he claims to have handed over his identity documents, to the police authorities as well as to the state GST authorities. The petitioner shall fully cooperate with the concerned authorities and provide them with all the information as required.ITO Can’t By-Pass SC Decision In ‘Engineering Analysis’ In The Name Of A Review Petition Filed By Dept: Delhi High CourtCase Title: Milestone Systems A/S vs. Deputy Commissioner of Income TaxCitation: 2023 LiveLaw (Del) 254 The Delhi High Court has set aside the Income Tax Department’s order rejecting the assessee’s application seeking a certificate for “NIL” rate of withholding tax under Section 197 of the Income Tax Act, 1961.The bench of Justices Rajiv Shakdher and Tara Vitasta Ganju observed that the concerned officer had failed to consider the Apex Court’s decision in Engineering Analysis Centre of Excellence Pvt. Ltd. vs. Commissioner of Income Tax (2021), which was relied upon by the assessee in support of its plea for a “NIL” rate of withholding tax.Intermediary Not Required To Take Action Against Alleged Infringers On User’s Complaint Under Rule 3 Of IT Rules 2021: Delhi High CourtTitle: SAMRIDHI ENTERPRISES v. FLIPKART INTERNET PRIVATE LIMITED & ORS.Citation: 2023 LiveLaw (Del) 255The Delhi High Court has observed that an intermediary is not required to take action against alleged infringers on receiving a complaint of the user regarding the infringing acts on the portal under Rule 3 of Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021.“Rule 3(2)(a) only envisages complaints regarding violation of the provision of Rule 3. There is no provision in Rule 3 which requires an intermediary, on receipt of a complaint regarding infringing activities on its port, to take any action against the alleged infringers,” Justice C Hari Shankar said.Delhi High Court Grants Interim Bail To Former Congress MLA Accused Of Misbehaving With Cop, Asks Him To Offer Services At Education CentreTitle: Asif Mohammad Khan v. StateCitation: 2023 LiveLaw (Del) 256The Delhi High Court granted interim bail to former Congress MLA Asif Mohammad Khan who is accused of allegedly misbehaving with a police officer, subject to the condition that he will offer services at an adult education centre.Justice Dinesh Kumar Sharma noted that Khan is an alumni of Jamia Millia Islamia University and directed him to offer the service thrice a week.The FIR was registered by Delhi police at Shaheen Bagh police station under sections 353 (assault or criminal force to deter public servant from discharge of his duty), 341 (wrongful restraint), 186 (obstructing public servant in discharge of public functions) and 153 A (promoting enmity between different groups) of Indian Penal Code, 1860.Sexual Assault Victims Entitled To Fair Trial, But Justice System's Responsibility Of Protecting Rights Of Accused Can’t Be Ignored: Delhi High CourtTitle: X v. StateCitation: 2023 LiveLaw (Del) 257The Delhi High Court said that while the complainants in sexual assault cases are entitled to fair trial, the responsibility of...

Delhi High Court Weekly Round-Up: March 20 To March 26, 2023

Nupur Thapliyal

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