Order Terminating Arbitration For Non-Filing Of Statement Of Claim Is Not 'Award', Cannot Be Challenged U/S 34 A&C Act: Delhi High Court

The Delhi High Court held that an order terminating arbitral proceedings under section 25 of the Arbitration and Conciliation Act, 1996 (Arbitration Act) on account of non-filing of statement of claim does not amount to an arbitral award and therefore cannot be challenged under section 34. Justice Jasmeet Singh held that “the Award can only be considered to be an award once it adjudicates the rights of the parties. The order terminating the proceedings for non-filing of a statement of...

Delhi High Court Deprecates ANI's Conduct In Copyright Infringement Case Against 'Dynamite News'

The Delhi High Court on Wednesday rejected an appeal filed by news agency Asian News International (ANI), challenging a single judge order passed in its copyright infringement suit against news platform Dynamite News.The single judge had on October 14 directed YouTube to unblock the channel of Dynamite News.A division bench comprising Justice C Hari Shankar and Justice Om Prakash Shukla found no merit in ANI's appeal and dismissed it in limine. On March 21, Dynamite News told the Court that it...

Renting/Leasing Residential Premises For Use As Residence Exempt From GST: Delhi High Court

The Delhi High Court has held that GST cannot be levied on renting/ leasing of residential premises for use as residence.Justice Sachin Datta clarified thus while dealing with a plea to quash an order passed by the Collector of Stamps directing the petitioner to pay allegedly deficient stamp duty on a lease deed executed with a private company, in respect of a residential property in city's Vasant Vihar area.As per the Collector, stamp duty was deficient due to purported applicability of GST.The...

Income Tax Commissioner's Order For Reopening Assessment U/S 151 Income Tax Act Can Be In Words "Yes, I Am Convinced": Delhi High Court

The Delhi High Court has held that the Income Tax Commissioner's order granting sanction under Section 151 of the Income Tax Act 1961 for reopening assessment after four years of the relevant Assessment Year (AY) can be in the words— “Yes, I am convinced”.Section 151(1) of the Act categorically provides that no notice for reassessment shall be issued under Section 148 by the Assessing Officer (AO), after expiry of four years from the end of the relevant AY, unless the Commissioner is satisfied...

Legal Heirs Have Right To Seek Impleadment In Pending Appeals Under FEMA: Delhi High Court

The Delhi High Court has observed that legal heirs have right to seek Impleadment after the appellant's death in pending appeals under the Foreign Exchange Regulation Act, 1973, and the Foreign Exchange Management Act, 1999. “…the right to seek impleadment of legal heirs in such circumstances is not one that arises dehors the statute; rather, it is one that is expressly recognised and preserved within the statutory framework of both FERA, 1973 and FEMA, 1999,” Justice Swarana Kanta Sharma...

Arbitrators Cannot Be Disqualified For Merely Participating In Prior Arbitration Involving Interpretation Of Similar Clause: Delhi High Court

The Delhi High Court dismissed a petition under section 34 of the Arbitration and Conciliation Act, 1996 (Act) filed by Steel Authority of India Limited (SAIL) against an arbitral award passed in favor of British Marine PLC.(Respondent). SAIL entered into Contract of Affreightment (COA) with the respondent for transportation of 3 million metric tonnes (±5%) of coking coal over five years. The court further held that just because arbitrators had interpreted a similar clause in the previous...

Customs Housing Agent Can Be Made Liable For Wrongdoings Of Employees, Must Exercise Due Diligence: Delhi High Court

The Delhi High Court has made it clear that a Customs Housing Agent is responsible for the actions of its employees and it must exercise due diligence in supervising their activities.A division bench of Justices Prathiba M. Singh and Shail Jain further held that a CHA may be held accountable for the wrongdoings of its employee but, the punishment in that regard has to be proportionate.The observations come in an appeal preferred by a CHA against revocation of its license over misdeclaration in...

Unregistered Firm Can Sue To Enforce Statutory Or Common Law Rights; S.69(2) Partnership Act No Bar: Delhi High Court

The Delhi High Court has held that Section 69(2) of the Partnership Act, 1932 is not an embargo to suits filed by unregistered firms, if any statutory or common law right is being sought to be enforced.A division bench of Justices Prathiba M. Singh and Shail Jain observed,“Section 69 of the Indian Partnership Act, 1932 has an embargo on an un-registered firm from filing a suit or any proceeding for enforcement of a right. However, the exceptions to the said provision are carved out in Haldiram...

GST | Assessee Entitled To Copy Of Seized Electronic Data Unless Prejudicial To Investigation: Delhi High Court

The Delhi High Court has made it clear that an assessee is entitled to copies of the data stored on its electronic devices which are seized by the GST Department, unless the same is prejudicial to the probe.A division bench of Justices Prathiba M. Singh and Shail Jain observed,“A perusal of Section 67(5) of the CGST Act clearly shows that copies of the seized data cannot be denied to the Petitioner. However, such copies can be made in the presence of an Authorised Officer, unless it is recorded...

Delhi High Court Directs Customs To Ensure Strict Implementation Of Minimum Import Price On Soda Ash

The Delhi High Court has directed the Customs authorities to ensure strict implementation of the Minimum Import Price (MIP) imposed by DGFT on Soda Ash, warning of stringent action in case of any violations.A division bench of Justices Prathiba M. Singh and Shail Jain gave “clear directions to all the Customs Authorities…to ensure that the Notification No. 46 of 2024-25 along with Notification No.23 of 2025-26 shall be implemented strictly in letter and spirit. If any Commissionerate of Customs,...

S.107 GST Act | Taxpayer Can't Ignore Order Merely Because Copy Was Illegible: Delhi High Court

The Delhi High Court has made it clear that a taxpayer cannot ignore an order passed against it and uploaded on the GST portal, merely because copy of the order was allegedly illegible.A division bench of Justices Prathiba M. Singh and Shail Jain thus refused to condone the taxpayer's delay in filing appeal against a GST demand order merely on the ground that the order supplied to it was illegible. It observed,“The contention of the Petitioner is that the Order-in-Original dated 04th February,...

Unsigned GST Demand Order Valid If Accompanied By DRC-07 Bearing Officer's Details: Delhi High Court

The Delhi High Court has held that an unsigned GST demand order is valid, if the same is accompanied by DRC-07 which contains the details of the official who passed the order.DRC 07 is a summary of the demand order issued by the proper officer, to be uploaded on GST Portal, specifying the amount of tax, interest or penalty payable.A division bench of Justices Prathiba M. Singh and Shail Jain were dealing with a petition moved by Future Consumer Limited, challenging the demand order on the ground...