Delhi High Court
Virtual Services Rendered By Foreign Law Firms In India Not Taxable Under India-Singapore DTAA: Delhi High Court
The Delhi High Court has held that in the absence of any physical presence, virtual services rendered by a foreign law firm in India would not constitute taxable service under India-Singapore Double Taxation Avoidance Agreement.A division bench of Justices V. Kameswar Rao and Vinod Kumar observed,“Article 5(6) of the DTAA only contemplates rendering of services by employees present within the country. If that be so, it is not for this Court to analyse the status or merits of a virtual service...
Delhi High Court Cautions GST Dept Against Errors In Mentioning Financial Years, Due Dates In SCNs & Orders
The Delhi High Court has asked the GST Department to exercise caution when mentioning financial year, other relevant dates in the show cause notices and orders issued by it to a taxpayer.A division bench of Justices Prathiba M. Singh and Renu Bhatnagar sounded the note of caution after coming across a case where the authority inadvertently mentioned the due date for filing reply to the show cause notice issued to the Petitioner as 28th August, 2025, instead of 28th August, 2024. The impugned...
Delhi High Court Upholds ₹29.23 Crore Encashment Of Vedanta's Performance Bank Guarantee For Missing CMDPA Milestones
The Delhi High Court on Tuesday disposed of a Writ Petition, upholding the Government's order to deduct Rs. 29,23,55,117.68 from Vedanta Limited's Performance Bank Guarantee (PBG) for non-compliance of the Milestone period prescribed under the Coal Mine Development and Production Agreement. Justice Amit Sharma on 2nd December, 2025 rejected the Writ Petition of Vedanta Limited, holding that it received the clearance “beyond the stipulated period” and hence, the nominated authority,...
Delhi High Court Restores Kohinoor Seed's Trademark Suit Against Veda Seed; Says It Has Territorial Jurisdiction
The Delhi High Court has restored a trademark infringement suit filed by Kohinoor Seed Fields India Pvt. Ltd. against its earlier marketer, Veda Seed Sciences Pvt. Ltd., setting aside a 2025 Single Judge decision that had returned the plaint for lack of territorial jurisdiction. A Division Bench of Justice C. Hari Shankar and Justice Om Prakash Shukla delivered the judgment on December 03, 2025, ruling that Kohinoor's trademark registrations in Delhi and a marketing agreement executed...
Award Liable To Be Set Aside When Arbitrator Fails To Consider Whether No Dues Certificate Was Voluntary Or Not: Delhi High Court
The Delhi High Court Bench of Justice Sachin Dutta has observed that where a party raises an objection that the “No Dues Certificate” was given under duress, it is incumbent upon the Arbitrator to give a finding on the issue of voluntariness of the “No Dues Certificate”. The Arbitrator is required to consider the divergent factual positions contended by the parties in their pleadings and failure to do so would make the award liable to be set aside under Section 34, Arbitration and ...
Delhi High Court Rejects Novo Nordisk's Injunction Plea, Allows Dr. Reddy's to Manufacture and Export Semaglutide
The Delhi High Court on Tuesday refused to grant Novo Nordisk an interim injunction against Dr. Reddy's Laboratories Ltd. and OneSource Specialty Pharma Ltd. over semaglutide, the active ingredient used in its anti-diabetic and weight-loss drugs Ozempic and Wegovy. It held that the Danish company had failed to establish a prima facie case of infringement of its species patent IN'697. A single bench of Justice Manmeet Pritam Singh Arora refused interim relief, holding that Novo Nordisk had...
Serious Medical Condition Preventing Assessee From Timely Filing ITR Is 'Genuine Hardship' For Delay Condonation: Delhi High Court
The Delhi High Court recently condoned the delay by an assessee in filing his Income Tax Return, citing his health condition as 'genuine hardship' under Section 119(2)(b) of the Income Tax Act 1961.A division bench of Justices V. Kameswar Rao and Vinod Kumar observed, “petitioner has highlighted the medical reasons, which prevented him from filing the ITR timely. The medical condition do indicate seriousness, which required surgery for cervical OPLL. Presumption can surely be drawn that the...
Pre-SCN Consultation Serves No Purpose In Large-Scale GST Fraud Cases Involving Complex Transactions: Delhi High Court
The Delhi High Court has observed that pre-SCN Consultative Notice prima facie serves no purpose in large-scale GST fraud cases involving multiple entities and a complex maze of transactions.Pre-SCN consultation was mandatory under Rule 142 (1A) of the Goods and Services Tax Rules, 2017. It prescribed that a proper officer shall, before service of notice to the person chargeable with tax, communicate the details of any tax, interest and penalty as ascertained by the said officer.However, a 2022...
Notices Issued By Speed Post Requires Maintaining Tracking Details: Delhi High Court Sets Aside Customs Order
The Delhi High Court in a writ petition pertaining to service of notice through speed post where delivery reports could not be found, sets aside ex-parte demand order creating a demand to the tune of Rs. 1 crore. In an order dated November 24, 2025 the Bench comprising Justice Prathiba M. Singh and Justice Renu Bhatnagar examined whether notices for personal hearing (Jan–Mar 2024) were properly served. On the aspect of service of notice, the High Court remanded the matter back to the ...
Delhi High Court Affirms Order Declining Cancellation Of 'HP' Mark Opposed By 'HP+' Screw Manufacturer
The Delhi High Court has dismissed an appeal by Ganraj Enterprises, a Maharashtra-based screw manufacturer that uses the mark “HP+”, against a 2022 order of the Registrar of Trade Marks refusing to cancel Land Mark Crafts Ltd.'s registration for the mark “HP” for identical goods. Justice Manmeet Pritam Singh Arora, delivering the judgment on December 2, 2025, upheld the Registrar's findings and noted that Land Mark's use of the “HP” mark since 2006 was undisputed. This, the court said, made...
Delhi High Court Closes Music Copyright Suit After Music Licensing Company Confirms Pre-1965 Songs Need No Licence
The Delhi High Court has disposed of a suit filed by Bignet Solutions LLP seeking a declaration that its use of pre-1965 sound recordings at a private event would not infringe Novex Communication Pvt. Ltd.'s copyright, after noting that Novex had categorically stated it does not claim any rights over sound recordings published before 1965. Justice Manmeet Pritam Singh Arora passed the order on November 21, 2025, holding that the cause of action no longer survived since Bignet's October 12, 2025...
Delhi High Court Condones Delay In Re-Exporting Gold Brought By Foreign National For Wife's Treatment, Imposes ₹20K Costs
The Delhi High Court has condoned the delay of three years by a Turkmenistanian national in redeeming his gold jewellery from the Customs Department.A division bench of Justices Prathiba M. Singh and Renu Bhatnagar granted the relief noting that “the Petitioner had visited India for medical treatment of his wife and the gold jewellery was for payment of the same, as also the fact that the Petitioner is not a habitual offender”.Petitioner had sought implementation of an order dated 27th January,...