Delhi High Court Rejects FMC's Plea to Block Natco Insecticide Over Patent Dispute

The Delhi High Court on Monday dismissed an application by FMC Corporation seeking to restrain Natco Pharma Limited from manufacturing and selling its insecticidal product “Cyantraniliprole 10.26% OD.” FMC alleged that Natco's product used a chemical intermediate covered by Claim 12 of its patent IN'645, which is set to expire on December 6, 2025.A sinhle bench of Justice Mini Pushkarna dismissed the FMC's plea for interim relief on the ground that it failed to establish a prima facie case for...

Delhi High Court Refuses To Waive Pre-Deposit For Customs Brokers' Appeal Against ₹30 Crore Penalty, Says They 'Misused' License

Stating that Customs Brokers have a significant responsibility under the Customs Act, the Delhi High Court refused to waive the pre-deposit for appeal by certain Customs Housing Agents against ₹30 crore penalty imposed upon them over import fraud.A division bench of Justices Prathiba M. Singh and Shail Jain observed,“The clear position is that the Customs Brokers have a significant responsibility under the Customs Act as also the Customs Brokers Licensing Regulations, 2018. The CHA ought to...

Delhi High Court Says It Will Pass Orders Protecting Raj Shamani's Personality Rights

The Delhi High Court on Monday said that it will pass an interim order restraining the unauthorized use of podcaster Raj Shamani's name, image, voice, and likeness, granting him ad-interim relief against platforms including Google, Meta, and Telegram.A Single Bench of Justice Manmeet Pritam Singh Arora meanwhile issued summons to Google, Meta, and Telegram in a suit seeking protection of Shamani's personality rightsDuring the hearing, Senior Advocate Diya Kapur representing Shamani,...

Delhi High Court Revives Motorola's 17-Year-Old Dispute With MTNL Over Arbitral Award Amounting To $8,768,505

The Delhi High Court allowing a Section 37, Arbitration and Conciliation Act, 1996 (“ACA”) appeal filed by MTNL against an arbitral award passed in favour of Motorola amounting to ~USD 8,768,505 has revived a 17-year-old between the parties. The Bench of Justices Anil Kshetrapal and Harish Vaidyanathan Shankar set aside the judgment passed by a Single Judge of the Court in 2017 whereby the arbitral award was upheld. The Court remanding the matter for reconsideration by the Single...

GST Audit | Delhi High Court Sets Aside Show Cause Notice Issued Before Deadline To Reply To Pre-SCN, Says It Violates Natural Justice

The Delhi High Court has quashed the Show Cause Notice (SCN) issued to a company before conducting audit, holding that the authorities violated principles of natural justice by issuing the SCN before expiry of time granted to respond to the pre-SCN.A Division Bench of Justices Prathiba M. Singh and Shail Jain observed,“the Petitioner was given time to file submissions till 28th November, 2024…However, surprisingly, the authority has decided to issue the SCN itself one day before the said day...

Delhi High Court Rejects Appeals By Customs House Clearing Agent Staff Penalised In ₹3.4 Crore Cigarette Smuggling Case

The Delhi High Court recently refused to show any leniency to two employees of a Customs House Clearing Agent (CHA), found involved in smuggling of cigarettes worth Rs.3,40,74,000/-.A division bench of Justices Prathiba M. Singh and Shail Jain observed that CHAs and their employees are responsible to ensure discharge of obligations under the Customs Brokers Licensing Regulations, 2018.Reliance was placed on Commissioner Of Customs (Airport And General) v. M/S Jaiswal Import Cargo Services Ltd...

'Fundamentally Flawed': Delhi High Court Criticises GST Dept For Demanding Tax On Total Turnover & Not Actual Sales Of Company

The Delhi High Court recently criticised the GST Department for demanding tax on the total turnover of a company, despite figures of the actual sales being available with it.A division bench of Justices Prathiba M. Singh and Shail Jain observed,“The Court finds a fundamental flaw in the approach of the Adjudicating Authority that, though the actual sales of the entire combo packs, on both B2B and B2C sales was available with the Adjudicating Authority, the GST is being demanded on the total...

Delhi High Court Allows Further Inspection Of CPU Seized From Advocate's Office, With Mandatory Presence Of Parties

The Delhi High Court has issued notice in the application by the GST Department seeking the handing over of the parsed hard drives of the seized Central Processing Unit (CPU) of an advocate, which is in possession of the IT Officers of the Court, for further examination.In doing so, the Court has instructed the presence of representatives from both sides, including a Court officer, and directed the submission of parsed data and hard drives to the Court.A Bench of Justice Prathiba M. Singh and...

Principal ADG Of GST Intelligence Can Order Provisional Attachment Of Trader's Bank Account: Delhi High Court

The Delhi High Court recently refused to interfere with an order passed by the Principal Additional Director General, Directorate General of GST Intelligence (DGGI) provisionally attaching the bank accounts of a trader.The provisional attachment was challenged on the ground of competency of the officer to pass such an order.Petitioner had argued that in terms of Section 83 of the Central Goods and Services Tax Act, 2017 only the GST Commissioner can order provisional attachment to protect...

DDA Can't Prima Facie Levy GST On Conversion Of Property From Leasehold To Freehold: Delhi High Court

The Delhi High Court has prima facie observed that the Delhi Development Authority cannot levy GST on conversion of property from leasehold to freehold.A division bench of Justices Prathiba M. Singh and Shail Jain observed,“Prime facie, it clearly appears that conversion is nothing but a part of the process of sale of the immovable property by the DDA to purchasers and GST would not be liable to be charged on such conversion in terms of Section 7(2) of the CGST Act itself.”The bench also...

GST Act | Three-Month Limit U/S 73(2) For Department To Issue SCN Is Mandatory, 'Technical Glitch' No Excuse: Delhi High Court

The Delhi High Court has held that the time limit set out under 73(2) of the Goods and Services Tax Act for issuance of show cause notice in relation to alleged short payment of tax, etc. is mandatory in nature, and cannot be excused on account of technical glitches on GST portal.A division bench of Justices Prathiba M. Singh and Shail Jain thus quashed a SCN issued after the 3-month gap prescribed under the provision.For context, Section 73(2) of the GST Act stipulates that show cause notice...

Customs Act | Delhi High Court Allows BSNL To Belatedly Challenge ₹12.63 Crore Penalty For Misdeclaration Of Goods

The Delhi High Court has allowed BSNL (Bharat Sanchar Nigam Limited) to belatedly challenge the Rs. 12,63,01,812/- imposed upon it by the Customs Department for misdeclaration of imported goods.A division bench of Justices Prathiba M. Singh and Shail Jain noted that the public autonomous service provider showed no valid justification for the delay in approaching CESTAT however, “considering the fact that there was a voluntary declaration by B.S.N.L., prima facie there appears to be some merit in...