Delhi High Court
Delhi High Court Stays Interim Order In Favour Of Ustad Faiyaz Wasifuddin Dagar In Copyright Infringement Suit Against AR Rahman
The Delhi High Court on Tuesday stayed an interim injunction order granted in favour of veteran Indian classical singer Ustad Faiyaz Wasifuddin Dagar in his suit alleging copyright infringement of his “Shiva Stuti” composition by music composer A.R. Rahman and other producers in Tamil film Ponniyan Selvan 2 song "Veera Raja Veera.”A division bench comprising Justice C Hari Shankar and Justice Ajay Digpaul stayed the interim order passed last month, after an appeal was preferred by AR...
Charges Paid For Bandwidth To Overseas Telecom Operators Not Royalty U/S 9(1)(vi) Of Income Tax Act: Delhi HC Rejects Plea Against Airtel
The Delhi High Court has dismissed an appeal preferred by the Income Tax Department claiming that Bharti Airtel should have deducted TDS on payments made to overseas telecom service providers for bandwidth services.A division bench of Justices Vibhu Bakhru and Tejas Karia relied on CIT v. Telstra Singapore Pte. Ltd. (2024) the High Court had held that where those availing services provided by a foreign telecom company were not accorded a right over the technology, infrastructure or any...
GST Dept Expected To Empathetically Consider Assessees' Requests To Adjourn Personal Hearing On Medical Grounds: Delhi High Court
The Delhi High Court has observed that the Goods and Services Tax authorities are expected to empathetically consider an assessee's request for adjournment of personal hearing on medical grounds.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta said the Department should not proceed to pass adverse orders in such matters.The development comes in a petition filed by an optical firm, claiming that impugned order raising demand of approximately Rs.1.5 crores was passed by the...
Rule 86A CGST Rules | Credit Ledger Can't Be Blocked For More Than One Year : Delhi High Court
The Delhi High Court has ordered unblocking of an enterprise's Electronic Credit Ledger following the lapse of one year since its initial blocking.In doing so, a division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta cited Rule 86A of the Central Goods and Services Tax Rules, 2017 which lays down the conditions of use of amount available in electronic credit ledger. It prescribes that the credit ledger of an assessee cannot be blocked beyond the period of one year.As per factual...
Delhi High Court Denies Relief To Firm Allegedly Involved In ₹550 Crore GST Fraud, Questions Its Conduct Before Dept
The Delhi High Court refused to entertain a writ petition filed by a Noida based firm allegedly involved in GST fraud of over Rs. 550 crores.In doing so, a division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta were unappreciative of the Petitioner's conduct in responding to the Department's proceedings.A demand of over ₹550 crores has been raised from various firms including the Petitioner.The case of the Department is that an investigation in respect of evasion of GST was...
Separate Notice For Counter Claims U/S 21 Of A&C Act Not Required When Arbitration Proceedings Are Pending Between Parties: Delhi HC
The Delhi High Court bench of Justice Subramonium Prasad has observed that where the disputes between the parties are already the subject matter of an earlier arbitral reference, a separate notice under Section 21, Arbitration and Conciliation Act, 1996 (“ACA”) would not be necessary for separate proceedings to adjudicate counter claims. Facts The present petition under Section 11, ACA has been filed by the Petitioner seeking appointment of an independent sole arbitrator to...
Directors Not Personally Liable For Non-Fulfilment Of Company's Export Obligations Unless Specific Role Is Alleged: Delhi HC
The Delhi High Court has held that unless specific allegations which discuss the role of a director in the export performance are made, there is no question of finding the director personally liable for non-fulfilment of export obligations by the company.Justice Tara Vitasta Ganju relied on Santanu Ray vs. Union of India where the Supreme Court discussed vicarious liability of directors. In the case at hand, the Petitioner, a non-executive Director of M/s Poysha Industrial Ltd was aggrieved by...
SCN Uploaded On 'Additional Notices' Tab Of GST Portal Not Proper: Delhi High Court
The Delhi High Court has made it clear that uploading of show cause notice by the GST department under the 'additional notices' tab on its portal is not proper as the assessee may miss it.The decision is a contrast to a coordinate bench decision rendered in July last year, holding that uploading of notices under the heading 'additional notices' amounts to sufficient service.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta held,“the notice if uploaded on the additional...
Delhi High Court Dismisses BSNL's Appeal U/S 37 Of A & C Act, Upholds Arbitral Award Of Rs. 43.52 Crore
The Delhi High Court bench of Justices Vibhu Bakhru and Tejas Karia dismissed BSNL's appeal under Section 37 of the Arbitration and Conciliation Act, 1996 (Arbitration Act) holding that the Single Judge correctly upheld the Arbitrator's finding that Vihaan Networks Limited carried out the work under the Advance Purchase Order, issued on BSNL's specific instructions, which was later withdrawn. Therefore, the Respondent was rightly compensated under the principle of quantum meruit for the ...
JCIT Not Empowered To Issue Sanction For Reassessment Under Proviso To S.151(1) Of Income Tax Act: Delhi High Court
The Delhi High Court has held that sanction for initiation of reassessment action against an assessee under the proviso to Section 151(1) of the Income Tax Act 1961, cannot be issued by the Joint Commissioner of Income Tax.Section 151(1) contemplates issuance of sanction by JCIT for initiating reassessment action under Section 148 against an assessee who has already undergone scrutiny assessment.The proviso to Section 151(1) however adds that if the reassessment action is sought to be initiated...
Income Escapement | Value Determined At S.148A(d) Stage Relevant To Determine Threshold U/S 149 Of Income Tax Act: Delhi HC
The Delhi High Court has held that when determining whether a reassessment action meets the ₹50 lakh threshold prescribed under Section 149 of the Income Tax Act 1961, the value of income that allegedly escaped assessment as determined by the Assessing Officer at Section 148A(d) stage is relevant.A division bench of Justices Vibhu Bakhru and Tejas Karia clarified that the value alleged by the AO at Section 148A(b) stage, i.e. before considering the Assessee's stand, is not relevant for the...
Delhi HC Flags Rampant Misuse Of Duty Drawback Scheme By Exporters, Says No Limitation For Proceeding Against Availment Of Excess Duty
The Delhi High Court has flagged the rampant misuse of the Central government's Duty Drawback Scheme by various exporters.It is a unique scheme to encourage exports and allows refund of customs and excise duties that are paid by the exporters on specified products.The said duty drawbacks are claimed under Sections 74 and 75 of the Customs Act, 1962.This scheme however, a division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta noted, has become the subject of misuse by some traders/...