Can Customs Issue SCN For IGST Recovery? Delhi High Court Issues Notice To Customs & GST Dept; Seeks Joint Affidavit

The Delhi High Court has issued notice in a writ petition against the Show Cause Notice by the Customs Department, instead of the GST Department, for recovery of Integrated Goods and Services Tax (IGST) amounting to about Rs. 5 lakhs from the exporter. The Division Bench comprising Justice Prathiba M. Singh and Justice Shail Jain has listed the matter for February 24, 2026 while observing that “However, insofar as the question as the inter-play between the provisions of the Customs...

Delhi High Court Upholds Registration Of 'Amritsar Haveli' Marks; Rejects Challenge By Haveli Restaurant

The Delhi High Court has ruled that no restaurant can claim exclusive rights over the commonly used word “Haveli,” dismissing appeals by Haveli Restaurant and Resorts Ltd. and upholding the registration of the marks “Amritsar Haveli” and “The Amritsar Haveli” for food and restaurant services. In a judgment on November 24, 2025, Justice Tejas Karia ruled that the restaurant failed to provide sufficient evidence to establish exclusive rights over the word or demonstrate that it had acquired a...

Delhi High Court Protects 'Gold Flake' Mark Against Lookalike 'Gold Flame' and 'Gold Fighter' Cigarettes

The Delhi High Court on Monday confirmed a temperory injunction restraining Pelican Tobacco Co. Ltd. from manufacturing or selling its “Gold Flame” and “Gold Fighter” cigarettes, holding that their packaging and marks were deceptively similar to ITC Limited's well-known “Gold Flake” brand. A single bench of Justice Tejas Karia, in a judgment delivered on November 24, said Pelican had copied the essential features of ITC's packaging and that this was a clear case of triple identity, where the...

Assessee Not Required To Prove “Source Of Source” Of Funds Credited Prior To Finance Act 2022: Delhi High Court

The Delhi High Court has held that once the initial onus cast upon an assessee to show the genuineness of its creditors is duly discharged, the question as to whether the funds of the creditor were obtained through genuine purchases or not cannot be gone into by the Revenue.A division bench of Justices V. Kameswar Rao and Vinod Kumar observed,“Once the assessee discharges its initial onus of proving the identity and creditworthiness of the creditor and also the genuineness of the transaction, it...

Delhi High Court Restrains Cosmetic Company From Copying Visage Beauty's O3+ Facial Kits Packaging And Mark

In a clash over look-alike facial kits, the Delhi High Court has granted Visage Beauty an interim injunction restraining Freecia Professional India from copying its packaging layout, usage instructions, ingredients text and from using the trademark 'DERMOMELAN'. A single bench of Justice Manmeet Pritam Singh Arora passed the order on November 21 while hearing Visage Beauty & Healthcare Pvt. Ltd.'s suit alleging trademark and copyright infringement of its O3+ facial kits.Visage told the...

Delhi High Court Protects 'Aaj Tak' Mark, Restrains News Agencies From Using It In Source Code And Meta Tags

The Delhi High Court on Friday restrained Amar Ujala and News18 from using the trademark 'Aaj Tak' in their website source code or as meta tags, after both companies informed the Court that they had already removed the infringing links and did not wish to contest the trademark suit filed by Living Media India Ltd, owner of the Aaj Tak news brand. A single bench of Justice Manmeet Pritam Singh Arora passed a decree against the two media houses after recording their undertakings that they would...

'Sum' U/S 31(7)(b) A&C Act Excludes Pendente Lite Interest Unless Expressly Included: Delhi High Court In Award Execution Plea Against BSNL

The Delhi High Court held that if pre-award or pendente lite interest is not added to the principal amount in an arbitral award or on appeal, then post-award interest under Section 31(7)(b) cannot be charged on it.Justice Amit Bansal dismissed the decree-holder's contention that the Supreme Court's use of the phrase 'statutory interest' entitled it to post-award interest on both principal and pendente lite interest. An arbitral award dated 26.09.2000 directed BSNL to pay over INR 6.07...

NFAC Doesn't Take Away Jurisdictional Assessing Officer's Power To Initiate Reassessment U/S 148 Income Tax Act: Delhi High Court

The Delhi High Court has held that the Jurisdictional Assessing Officer (JAO) and Faceless Assessing Officer (FAO) have jurisdiction to issue reassessment notices under Section 148 of the Income Tax Act, 1961.The position has been in dispute since introduction of the E-Assessment of Income Escaping Assessment Scheme, 2022, which led to the setting up of the National Faceless Assessment Centre with Faceless Assessing Officers.Petitioner-assessee argued that now, FAO alone has jurisdiction to...

Delhi High Court Restrains Firozabad Firm From Manufacturing Look-Alike Nutella Jars, Imposes ₹10 Lakh Costs

The Delhi High Court has permanently restrained Firozabad-based glass manufacturers from making and selling empty glass jars found to be deceptively similar to the registered Nutella jar shape used by Ferrero Spa, the maker of Nutella spreads. The court also directed the manufacturers to hand over 3.05 lakh seized jars to Ferrero and pay Rs 10 lakh towards legal costs. A single bench of Justice Manmeet Pritam Singh Arora, in a judgment dated November 19, 2025, held that the manufacrures had...

Income Tax Reassessment Notice Generated On Last Day Of Limitation But Uploaded Next Day Due To Portal Glitch Is Time-Barred: Delhi HC

The Delhi High Court recently found time-barred, an income tax reassessment notice generated by the Department on the last day of the limitation window but, issued to the assessee only a day after.The limitation period in the case at hand expired on June 30, 2025 (inclusive).The Income Tax Department claimed that the notice was generated on June 30, 2025 at 21:14:46 and signed on June 30, 2025 at 21:16:15 however, due to a technical glitch, it was shared on the assessee's e-filing portal only...

S.74(5) | GST Proceedings Can Be Closed On Payment Of 15% Pre-SCN Penalty Where Tax Already Deposited Prior To SCN: Delhi High Court

The Delhi High Court recently allowed Delhi Sales Corporation to deposit pre-SCN penalty contemplated under Section 74(5) of the Goods and Services Tax Act, despite issuance of show cause notice under Section 74(8).This, after a division bench of Justices Prathiba M. Singh and Shail Jain noted that the Petitioner-Corporation had already deposited tax and interest in terms of Section 74(5).For context, section 74 pertains to Determination of tax not paid or short paid. It contemplates issuance of...

Reconsidering Cap On Value Of Gold Jewellery Permitted At Airports: CBIC To Delhi High Court

The Central Board of Indirect Taxes and Customs has informed the Delhi High Court that it is considering increasing the cap on the value of gold that can be carried by a person travelling to India by air.Currently, the Baggage Rules 2016 permit any jewellery of 20 grams with a value cap of Rs. 50,000/- in case of a man and 40 grams with a value cap of Rs. 1,00,000/- in case of a woman to be cleared free of duty.A division bench led by Justice Prathiba M. Singh had earlier highlighted that this...