Showing posts with label Delhi High Court. Show all posts
Showing posts with label Delhi High Court. Show all posts

Saturday, December 20, 2025

Delhi Decisions : December 2025

Delhi Decisions : December 2025

1. Shantanu Prakash v. CBI [2025] GCtR 1859 (Delhi) has held that the first and foremost requirement for production of document under Section 91 of Code of Criminal Procedure, 1973 is that it can be invoked at the stage of enquiry as well as the trial. The second requirement is that it should be necessary or desirable for that purpose of investigation. The third aspect which emerges is that such necessity or desirability has to be considered with reference to the stage, when the prayer is made for the production.

2. Sandeep Jha @ Sandy v. State of NCTD [2025] GCtR 1860 (Delhi) has noted that it is deemed apposite to note at this stage that the medical examination of the prosecutrix was conducted soon after physical relations were allegedly established between her and the accused, however, she refused to undergo internal examination during the same. Accused was acquitted of offence under S.376 of IPC.

3. Rahul v. State GNCTD [2025] GCtR 1861 (Delhi) has set aside the Order of the Trial Court. It was noted that although the Trial Court itself recorded that sanction under Section 39 of the Arms Act had not been received and hence charge under Section 25 of the Arms Act, 1959 could not be framed, it still relied upon the alleged recovery of the country-made pistol at the instance of the petitioner to draw conclusions regarding the alleged use of a deadly weapon.

4. Parwez Khan v. Shabnam Ara [2025] GCtR 1862 (Delhi) has held that the scope of interference with an interim maintenance order under Section 125 of Code of Criminal Procedure, 1973 is narrow and limited to correcting patent illegality, perversity, or manifest unreasonableness in the Order. 

5. Munna @ Manoj Kumar v. Ram Narain [2025] GCtR 1863 (Delhi) has held that scope of interference under A.227 of the Constitution of India is extremely limited, especially in a case where two courts below have concurred in their decision. Under A.227 of the Constitution of India, the High Court can interfere with an order challenged before it where the same is grossly illegal or perverse. The High Court, while exercising jurisdiction under A. 227 of the Constitution of India shall not reappreciate the evidence.

6. State of GNCTD v. Toshib @ Paritosh [2025] GCtR 1865 (Delhi)  while dealing with sexual offences has held that if interim compensation disbursed in cases where allegations are subsequently withdrawn or found to be false is routinely allowed to remain unrecovered, it may not only result in misuse of public funds but may also dilute the credibility and sustainability of schemes meant to support genuine victims of sexual violence.

7. Mahua Moitra v. Lokpal of India [2025] GCtR 1867 (Delhi) has held that once a sanction is granted under Section 20(7)(a) of Lokpal and Lokayukta Act, 2013, the learned Lokpal becomes functus officio insofar as the merits of the case are concerned. The Act does not provide for deferment of sanction, reconsideration of material, or continuation of scrutiny by the Lokpal at a subsequent stage when the role of the learned Special Court has come into play.

8. Shiksha Kumari v. Santosh Kumar [2025] GCtR 1866 (Delhi) has held that the waiver of the 01-year separation period under section 13B(1) of the Hindu Marriage Act, 1955 does not preclude waiver of the 06-month cooling-off period for filing the 2nd motion under section 13B(2); and waiver of the 01-year period under section 13B(1), and the 06-month period under section 13B(2), are to be considered independently of each other. 

9. Satish Motiani v. T Choithram Foundation [2025] GCtR 1868 (Delhi) has held that a suit to protect the Trust property from persons acting without authority does not necessarily seek the direction of the Court for the "administration of the trust" in the public sense but rather seeks to secure the Trust’s integrity. S.92 of Code of Civil Procedure,1908 does not lay down that with respect to a public charitable trust, only a suit under S.92 can be filed. S.92 is not the sole repository of suits filed by or against a Public Charitable Trust.

10. Shahid Yousuf v. NIA [2025] GCtR 1870 (Delhi) has held that Section 21(1) of National Investigation Agency Act, 2008 permits an appeal from “any judgment, sentence or order not being an interlocutory order”. Under Sub-Section (3), it bars any other appeal or revision. After noting that NIA Act was amended in the year 2019 and the Statement of Objects and Reasons of the Amending Act, 2019 it was held that the scheme of NIA Act is that for the Scheduled offences covered by the NIA Act, the investigation as well as trial shall be speedy. A revision challenging any order is absolutely barred to enable Court to hold proceedings expeditiously.

11. Colgate Palmolive Company v. NIXI [2025] GCtR 1889 (Delhi) has held that the Dynamic+ injunction would apply under the following circumstances: (i) Wherever the brand/trademark appears as it is in the domain name; (ii) Wherever brand/trademark appears with a prefix or suffix which could lead to confusion; (iii) Wherever the brand/trademark appears as an alphanumeric variation. It was also held that any misuse of domain names by registration of fraudulent domain names and creation of fake websites results in erosion of the integrity and goodwill of the business house and name, as also leads to consumer deception. 

12.  DAMEPL v. Construcciones Y Auxiliar De Ferrocarriles [2025] GCtR 1888 (Delhi) held that when the seat of arbitration is outside India, the bar contained in Section 2(2) of the Arbitration and Conciliation Act, 1996 squarely applies and the jurisdiction of Indian courts is excluded, rendering Part I of the A&C Act inapplicable. On facts of this case, it was held that the dispute shall be governed by the arbitral proceedings in London as per the ICC Rules, Paris.  



Compiled and written by 

Vishal

Note : AI etc has not been used at any state of writing/research. No other material except full text copy of Judgment has been referred.

Sunday, March 30, 2025

Allegedly Wrongly Availing ITC and a Case of Incorrect GSTN : Tax Department's Order Set Aside

 Allegedly Wrongly Availing ITC and a Case of Incorrect GSTN : Tax Department's Order Set Aside


In a recent case, the Order passed by Tax Department has been set aside.


Invoices for the products purchased from Z were raised by Z on the Petitioner, however, the said invoices inadvertently reflected the Bombay address and Bombay GSTN of the Petitioner, instead of the Delhi GSTN number. 

Argument raised was incorrect reflection of Petitioner's Bombay GSTN on the invoices was merely an error by the supplier.


When the matter went into litigation, "on a direct query being put to the ld. Standing Counsel for the Respondent/Department, he fairly admits that no other entity has also claimed at the ITC on these purchases. The only basis for rejecting the ITC is the mention of the Bombay office GSTN instead of the Delhi office GSTN."


Tax Department's Order was set aside where the only basis for rejecting the ITC is the mention of the Bombay office GSTN instead of the Delhi office GSTN. Petitioner was found entitled to avail ITC.


🌏 For details, refer B Braun Medical India Pvt Ltd v. Union of India [2025] GCtR 716 (Delhi).

🌍 Also refer S.2(63) of CGST Act, 2017 which defines “input tax credit” means the credit of input tax. One may also refer S.2(59) of CGST Act, 2017 which defines “input” means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business. One may also refer S.2(62) of CGST Act, 2017 which defines "input tax credit". One can refer A.300A of Constitution of India.



Monday, March 10, 2025

Immovable Property and Taxation : Important Decisions

 Immovable Property and Taxation : Important Decisions



Here are some important decisions that deal with issue of service tax for renting of immovable properties under Indian taxation regime before CGST Act, 2017 came into force.


1. M/s Shubh Timb Steels Limited v UOI [2010] GCtR 5961 (P&H) : "It cannot be held that renting of property did not involve any service as service could only be in relation to property and not by renting of property. Renting of property for commercial purposes is certainly a service and has value for the service receiver."


2. HOME SOLUTIONS RETAILS LTD. v UOI [2011] GCtR 5962 (Delhi) : In this case, Section 65(90a) read with Section 65(105)(zzzz) of the Finance Act, 1994 as amended by the Finance Act, 2007, Finance Act 2008 and Finance Act, 2010 were sought to be declared as ultra vires the Constitution of India as there is colourable exercise of power inasmuch as the Legislature does not have the legislative competence in this field as it basically pertains to List II of the Seventh Schedule of the Constitution of India. The petition was dismissed.


3. Retailers Association of India (RAI) v UOI [2011] GCtR 5963 (Bombay): "The notes on clauses when the Finance Bill of 2007 was introduced in Parliament would indicate that the intent of Parliament was specifically to bring the renting of immovable property within the fold of taxable services when used in course or furtherance of business or commerce."


4. N.K. Bhasin v Union of India [2017] GCtR 5964 (Lucknow, Allahabad) : Court has negatived the arguments that service tax on service of renting of property is exclusively covered by Entry 49 List II of Constitution of India and therefore, argument of lack of legislative competence has also been negatived. 

Saturday, March 11, 2023

On S.138 of NI Act, 1881 : A View of HC in Nov 2022

 On S.138 of NI Act, 1881 : A View of HC


There was an interesting judgment passed by Hon'ble Delhi High Court on 14 November 2022 in context of Negotiable Instruments Act, 1881.


It has been commented at page 11 of Guneet Bhasin v State of NCTD [2022] GCtR 1770 (Delhi) thus : 


"If there is any infirmity in the cheque return memo, it does not render entire trial under section 138 of the NI Act as nullity."


Kindly note that full text Judgments of Hon'ble Delhi High Court can be downloaded absolutely free of cost from the official website at the link 

https://delhihighcourt.nic.in/judgment


Written by 

Vishal

Delhi

Notice : Copyright of above blog and its content including headline vests with Vishal. Above should Not be reproduced in any form in newspapers/websites/Ph.D. thesis/College projects/ law firms' newsletters/law journals/books/book chapters without prior written permission. Fair use should be in terms of Copyright Act, 1957. Any violation will make violator liable for Pecuniary compensation with interest towards the author irrespective of the profit made. All disputes shall be subject to Delhi Jurisdiction.  



Thursday, March 9, 2023

On Invalidity of Trademark Registration ; A Legal Issue

On Invalidity of Trademark Registration ; A Legal Issue


An interesting Judgment has been passed by Hon'ble Delhi High Court on 6 March 2023.


If we would see Burger King Corporation v Ranjan Gupta [2023] GCtR 519 (Delhi) it was commented at page 15 that "the plea raised by the defendant with regard to the invalidity of registrations granted in favour of the plaintiff in respect of the trademark BURGER KING and other formative marks, is prima facie not tenable."


Kindly note that full text Judgments of Hon'ble Delhi HC can be downloaded free of cost from the link - https://delhihighcourt.nic.in/judgment - Then searching by date (for example) as 6 March 2023. 

Written by 

Vishal

Delhi

Notice : Copyright of above blog and its content including headline vests with Vishal. Above should Not be reproduced in any form in newspapers/websites/Ph.D. thesis/College projects/ law firms' newsletters/law journals/books/book chapters without prior written permission. Fair use should be in terms of Copyright Act, 1957. Any violation will make violator liable for Pecuniary compensation with interest towards the author irrespective of the profit made. All disputes shall be subject to Delhi Jurisdiction. 



Wednesday, March 8, 2023

Global Character of Brand Names and Some Legal Issues

 Global Character of Brand Names and Some Legal Issues 


Many cases were decided by Hon'ble Delhi HC on 9 February 2015. 


It has been commented at page 33 of Choice Hotels International Inc. vs. M.Sanjay Kumar and Ors. [2015] GCtR 2724 (Delhi) thus : - 


"The Courts in India have started recognizing the global character of the brand names and have started giving them protection merely on the basis of global nature of reputation without insisting any localized business."


Kindly note that full text Judgments of Hon'ble Delhi High Court can be downloaded absolutely free of cost from the official website at the link https://delhihighcourt.nic.in/judgment - Then entering the date of Judgment, for example, as 9 February 2015.


Written by 

Vishal

Delhi

Notice : Copyright of above blog and its content including headline vests with Vishal. Above should Not be reproduced in any form in newspapers/websites/Ph.D. thesis/College projects/ law firms' newsletters/law journals/books/book chapters without prior written permission. Fair use should be in terms of Copyright Act, 1957. Any violation will make violator liable for Pecuniary compensation with interest towards the author irrespective of the profit made. All disputes shall be subject to Delhi Jurisdiction. 

Scope of Section 9 of Arbitration and Conciliation Act, 1996 Answered in a recent Judgment passed in July 2026

Scope of Section 9 of Arbitration and Conciliation Act, 1996 Answered in a recent Judgment passed in July 2026 S.9 of Arbitration and Concil...