Delhi High Court
Delhi High Court Restrains Two-Wheeler Manufacturer From Using 'Destiny' Marks Similar To Hero Motocorp
The Delhi High Court has restrained Sunanda Greentech Pvt. Ltd., an electric two-wheeler manufacturer, from producing or selling scooters under the marks “Destiny”, “Destiny+”, “Destiny Pro” and “Dest Pro,” after finding them deceptively similar to Hero MotoCorp's registered “Destiny/Destini” trademarks. The court held that the similarity in both the marks and the product category was likely to mislead consumers into believing that Sunanda Greentech's scooters were associated with Hero...
'Writ Not Maintainable In Face Of Disputed Ownership': Delhi High Court In Customs Gold Confiscation Case
The Delhi High Court recently refused to entertain a writ petition challenging confiscation of an air travellers' gold jewellery by the Customs, citing disputed ownership of the gold.A division bench of Justices Prathiba M. Singh and Renu Bhatnagar observed,“The foundational facts of the petition itself would be different in as much as the detention receipt has been issued only to one lady but the gold is claimed by three ladies. The ownership of these bangles would have to be determined. These...
Admission Solutions By TC Global To Foreign Universities Not 'Intermediary Service': Delhi High Court Upholds CESTAT Order
The Delhi High Court has held that TC Global, operating as an App-based platform offering admission support solutions like promotional and marketing services, advertisements, roadshows, fairs, counselling to foreign universities, against payment in foreign exchange would qualify as 'Export of Service' instead of 'Intermediary Service'. In a judgment dated November 28, 2025, the Division Bench, comprising Justice Prathiba M. Singh and Justice Renu Bhatnagar affirmed CESTAT Delhi order...
Delhi High Court Restores Trader's GST Registration After 3-Year Delay; Says Medical Issue, Dispute With CA Justified Relief
In a rare instance of relief, the Delhi High Court has directed the GST Department to restore the registration of a trader, cancelled over three years ago, citing the medical issues and dispute with the Chartered Accountant which prevented it from acting earlier.Section 107 of the GST Act prescribes a strict timeline of three months to prefer an appeal from an order of the GST Department, which is extendable by one more month.Thus, a maximum of four months exists for a trader to challenge orders...
Customs Can't Make Passengers/Lawyers Sign Waiver Of SCN Or Hearing At Goods Appraisement Stage: Delhi High Court
The Delhi High Court has made it clear that the Customs Department cannot make a passenger or his lawyer sign an undertaking for waiver of show cause notice or personal hearing, when they appear for appraisement of seized articles.A division bench of Justices Prathiba M. Singh and Renu Bhatnagar made the observation while dealing with an NRI's plea, whose gold chain was seized by the Customs on his arrival from Saudi Arabia.The Petitioner contended that neither any SCN was issued not personal...
Delhi High Court Imposes Costs On Party For Misrepresenting New Gold Jewellery As 'Old'; Orders Release Subject To Payment Of Duty
The Delhi High Court has imposed costs on two Petitioners who falsely claimed that their old gold jewellery was seized by the Customs Department upon their arrival from Dubai.On production of the gold items before it, a division bench of Justices Prathiba M. Singh and Renu Bhatnagar observed,“it is clear that the gold items are not used gold jewellery of the Petitioners, and the same are absolutely brand new jewellery, which is stated to have been purchased by the Petitioners in Dubai and were...
'Invested Substantial Savings': Delhi High Court Permits Redemption Of Labourer's Gold Bar Seized By Customs
The Delhi High Court recently permitted a labourer, working in the middle-east, to redeem gold bars confiscated by the Customs Department, after a four-year delay.In doing so, a division bench of Justices Prathiba M. Singh and Renu Bhatnagar took note of the Petitioner's financial status, which purportedly prevented him from paying the redemption fine in time.“Bearing in mind the fact that the Petitioner is from an economically weaker section, is working as a labourer in Saudi Arabia and may...
NRI Entitled To Bring Personal Jewellery/Watch For Re-Export: Delhi High Court Orders Release Of Rolex Seized At Airport
The Delhi High Court has ordered the Customs Department to release the high-value Rolex watch of a NRI, citing Supreme Court's ruling in Directorate of Revenue Intelligence v. Pushpa Lekhumal Tolani (2017).In the said judgment, the top court had held that foreign tourists are allowed to bring into India jewellery even of substantial value provided it is meant to be taken out of India with them.A division bench of Justices Prathiba M. Singh and Renu Bhatnagar observed,“The Petitioner being a...
Delhi High Court Upholds Rejection Of Patent For Amylin and AstraZeneca's Sustained-Release Diabetes Injection
The Delhi High Court has upheld the Patent Office's refusal to grant Amylin Pharmaceuticals and AstraZeneca Pharmaceuticals a patent for their sustained-release exenatide injection for diabetes, ruling that the formulation was 'obvious' from existing science and lacked the inventive step required for protection. A single bench of Justice Tejas Karia in an order dated November 24 said that the formulation would be obvious to a skilled person, reading the earlier scientific disclosures, "obvious...
Delhi High Court Pulls Up GST Authority For Issuing Personal Hearing Notice Saying Assessee's Attendance Not Needed
The Delhi High Court recently criticised the GST Authorities for issuing a “strange” personal hearing notice to an assessee, which said that the assessee need not attend the hearing as the notice is issued only for the purpose of uploading final order.“The personal hearing notice is also quite strange to say the least that no personal hearing was granted before the Commissioner Appeals but a hearing was fixed for uploading of the order. Such a practice is inexplicable and deserves to be...
No Double Pre-Deposit For Same Tax Demand; Second Appeal Cannot Be Conditioned On Fresh Payment: Delhi High Court
The Delhi High Court has held that when a taxpayer has already deposited the mandatory 10% pre-deposit for the same disputed tax amount before the State GST Appellate Authority, the Central GST authorities cannot insist on another separate pre-deposit for the same amount while filing a second appeal. The Bench stated that the law does not permit duplication of pre-deposit for the same tax demand, and therefore the taxpayer should be allowed to file an appeal without paying again. A...
Delhi High Court Allows Consolidated Appeal Against Single GST Demand Order Covering Multiple Financial Years
The Delhi High Court has allowed the filing of a consolidated appeal in a matter where a 'common and single' order was issued, although the demand pertained to multiple financial years. In an order dated November 18, 2025, the Division Bench comprising Justice Prathiba M. Singh and Justice Shail Jain allowed the Petitioner to take recourse to a single consolidated appeal against consolidated GST demands raised via one order while stating that whether Section 74 was correctly invoked...