Delhi High Court Slams ED For Freezing Woman's Bank Accounts By Issuing 'Cryptic' Orders, Says 'Suspicion' Not 'Reason To Believe'

The Delhi High Court on Friday slammed the Enforcement Directorate (ED) for freezing bank accounts of a woman on mere suspicion, while setting aside the agency's orders calling them “cryptic” in nature. A division bench comprising Justice Subramonium Prasad and Justice Harish Vaidyanathan Shankar observed that “suspicion” cannot be equated to a “reason to believe” and cannot also be equated with a “prima facie” opinion.“The freezing orders dated 05.09.2018 themselves do not disclose any such...

Delhi High Court Restrains Rougue Apps From Illegally Streaming India's Upcoming Cricket Tours

The Delhi High Court has recently ordered several rogue mobile apps and websites to stop illegally streaming the upcoming South Africa and New Zealand cricket tours of India, protecting Jiostar India's exclusive broadcast rights. The injunction will remain in force until March 3, 2026.A single bench of Justice Tejas Karia passed the order on November 11, 2025, following Jiostar's urgent plea for protection of its exclusive broadcast rights over these cricket events. The tours together comprise...

Must Consider Burden On State Exchequer & Balance It Against Interest Of Party In ITC Fraud Cases: Delhi High Court

The Delhi High Court has held that the Courts must, while dealing with cases involving fraudulent availment of Input Tax Credit, balance the interest of trader with that of burden on State exchequer due to tax evasion.A division bench of Justices Prathiba M. Singh and Shail Jain observed,“in cases involving fraudulent availment of ITC…there are complex transactions involved which require factual analysis and consideration of voluminous evidence, as also the detailed orders passed after...

Delhi High Court Permanently Bars Lubricant Maker From Using Castrol-Like Trademarks And Packaging

The Delhi High Court has permanently restrained ZRH Lubes, an automative lubricant maker from using marks such as CREMESTROL, ACTION, MADMAXX ACTION logo, and packaging, after finding them deceptively similar to Castrol Limited's registered trademarks and trade dress.The order was passed ex-parte on November 6, 2025, by Justice Manmeet Pritam Singh Arora, as ZRH failed to file a written statement and stopped appearing in court despite being served.Castrol, part of the UK based BP Group, has been...

No Technical Flaw If GST Orders Lack Visible Signatures; Digital Key Authentication Sufficient: Delhi High Court

The Central Goods and Services Tax Department recently explained to the Delhi High Court the process its officers follow when uploading any show cause notice or order on the GST portal. The explanation was tendered in response to a plea filed before the Court, challenging the legality of a demand order on the ground that the impugned SCN and the impugned order were not duly signed either physically or digitally.The Department now uses digital keys to upload orders on the GST Portal, and without...

Trader's Plea To Cancel GST Registration Unravels ITC Fraud, Delhi High Court Imposes ₹5 Lakh Costs Over Misleading Submissions

In an unusual turn of events at the Delhi High Court, an “innocuous” petition filed by a trader seeking cancellation of its GST registration unravelled fraudulent availment of Input Tax Credit worth lakhs.A division bench of Justices Prathiba M. Singh and Shail Jain thus imposed a cost of ₹5 lakh on the trader, ₹2 lakh of which would go to the Delhi High Court Bar Association, ₹2 lakh to the GST Department and remaining ₹1 lakh to the Sales Tax Bar Association.“Severe action is liable to be...

'Taxable Person' Under GST Includes Individual Behind Fake Firms Used To Fraudulently Avail ITC: Delhi High Court

The Delhi High Court has held that where fraudulent availment of tax by a fake firm comes to light, penalties can be imposed on the person behind the bogus operations.A division bench of Justices Prathiba M. Singh and Madhu Jain observed,“When the expression 'taxable person' has to be interpreted, the 'taxable person', so long as it is an identified real person/entity it would be the said person/entity itself. However, in the case of fake, nonexistent and fraudulent firms, who do not have any...

Delhi High Court Upholds Denial Of Cross-Examination By GST Dept Citing Trader's Conduct, Say It's Not An 'Unfettered' Right

The Delhi High Court recently slammed a trader, allegedly involved in clandestine manufacture of pan masala to evade tax and recovery of ₹70 lakh from his premises, for his failure to cooperate in the probe.A division bench of Justices Prathiba M. Singh and Shail Jain in this backdrop upheld the GST Department's order, denying the Petitioner-trader's right to cross-examination. It observed, “the right to cross-examination is not an unfettered right…the non-filing of a reply to the SCN and the...

Customs | Traveller Entitled To Release Of Goods If SCN Not Issued Within Time, No Liability To Pay Fine Or Penalty: Delhi High Court

The Delhi High Court has clarified that a traveller, whose goods are seized by the Customs, is not liable to pay a redemption fine or penalty for the release of goods if the Department failed to issue a show cause notice within the statutory timeframe.A division bench of Justices Prathiba M. Singh and Madhu Jain observed,“It is the settled position in law, after Union of India &Anr. v. Jatin Ahuja (/2024) that without a SCN under Section 110 of the Customs Act, 1962, the goods of the...

Delhi High Court Restrains Manufacture, Sale of Glucose Test Strips Copying Chinese Company Sinocare

The Delhi High Court has temporarily restrained several Indian firms from manufacturing, marketing, or selling blood glucose test strips or any other medical devices under the brand names “Safe AQ” and “Safe Accu”, after Chinese medical device maker Changsha Sinocare Inc. raised objection. The injunction will remain in place until March 3, 2026.A single bench of Justice Tejas Karia passed the order on November 7, 2025, while hearing Sinocare's interim plea in a suit seeking permanent...

Communication On Email Address Is Sufficient Service Under Section 169 GST Act: Delhi High Court

The Delhi High Court has held that under Section 169(1)(c) of the Central Goods and Service Tax Act, 2017, a communication sent to an email address provided at the time of GST registration is adequate service of a decision, order, summons or notice or any other communication.A division bench of Justices Prathiba M. Singh and Shail Jain observed,“With respect to Section169 of the Act, this Court has also taken a view recently in W.P. (C) 4374/2025 titled Rishi Enterprises through its Proprietor...

CERC's Powers To Refer Disputes To Arbitration Extends To Even Those Cases Which Fall Outside Its Jurisdiction: Delhi High Court

In a noteworthy judgment for the renewable energy sector, the Delhi High Court has observed that the power of Central Electricity Commission (“CERC”) under Section 79(1)(f), Electricity Act to refer parties to arbitration is wider than its power to adjudicate. A bench of Justice Purushaindra Kumar Kaurav observed that CERC in exercise of its adjudicatory powers can only adjudicate upon disputes connected with Section 79(1)(a)-(d). However, while exercising its referral powers, it can...