Delhi High Court
Delhi High Court Directs GST Dept. To Pay 6% Interest For Delayed IGST Refund
The Delhi High Court has directed the GST department to pay 6% interest on delayed IGST refund.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that Section 56 of the CGST/DGST Act deals with the interest on delayed refunds. It provides that if any tax ordered to be refunded under sub-section (5) of Section 54 is not refunded within 60 days from the date of...
Pick And Choose Method Of Rejecting Certain Entries From Books Of Account Is Arbitrary: Delhi High Court
The Delhi High Court has held that any pick-and-choose method of rejecting certain entries from the books of account while accepting others without an appropriate justification is arbitrary and may lead to an incomplete, unreasonable, and erroneous computation of the income of an assessee.The bench of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav has observed that the ITAT has...
Revisional Jurisdiction Can't Be Invoked For Inadequacy Of Enquiry By AO: Delhi High Court
The Delhi High Court has held that the inadequacy of the inquiry by the AO with respect to certain claims would not in itself be a reason to invoke the powers enshrined in Section 263 of the Income Tax Act. The bench of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav has observed that the claims were duly examined during the original assessment proceedings themselves, and...
Accused's Right To Expeditious Conclusion Of Trial Can't Be Defeated When Complainant Appears As Witness On Her Own Terms: Delhi High Court
The Delhi High Court has observed that the right of an accused to the expeditious conclusion of trial cannot be defeated when the complainant chooses to appear as a witness at her own terms. Justice Navin Chawla said that the accused also has a right to the expeditious conclusion of the trial, as mere pendency of a case accusing a person of a criminal offence can attach stigma and...
[Trademarks Act] Individual's Right To Use His Or Her Name For Own Goods Can't Be Compromised: Delhi High Court
Quoting Shakespeare “What's in a name?”, the Delhi High Court has observed that in terms of the Trade Marks Act, 1999, the right of a person to use his or her name on one's own goods cannot be compromised, else it would compromise the right to use one's name as an identity marker, which would ex facie be unconstitutional.“In the absence of any such caveat to be found in Section 35 (of...
Wife's Request For Financial Support From Husband Not Cruelty: Delhi High Court
The Delhi High Court has observed that a wife's request for financial support from her husband cannot be termed as an act of cruelty.A division bench of Justice Suresh Kumar Kait and Justice Neena Bansal Krishna said that though the aggrieved person is entitled to avail the remedy under laws, but crossing the point of “no return” becomes inevitable once the spouses get engulfed in...
Delhi High Court Cites Religious Texts, Says Full Proof Mediation Process Will Go Long Way In Liberating Old Judicial Process
The Delhi High Court has said that in the modern days' realities and demands, a full-proof mediation process will go a long way to liberate the lifestyle of the “old judicial system of resolution through litigation” towards a “new lifestyle of resolution through mediation.”“Whether in the Courts of law or working from the office, or mediation and arbitration rooms, the lawyers...
Delhi High Court Expresses Concern Over Judge's Conduct For Suggesting Accused & Victim Settle Rape Case, Orders Trial By Another Judge
The Delhi High Court has expressed concern over the conduct of a trial court judge here who “suggested and assisted” the accused and victim to settle a rape case during recording of prosecution evidence.Justice Swarana Kanta Sharma directed that the case be tried by another judge, to ensure that justice should not only be done but also seem to be done. The court observed that the very...
Will Withdraw Circular To Conduct Olympic Trials: WFI To Delhi High Court
The Wrestling Federation of India (WFI) on Thursday informed the Delhi High Court that it will withdraw its circular issued on February 26 to conduct selection trials for the Senior Asian Wrestling Championships 2024 and Asian Olympic Games Qualifier Wrestling Tournament.Justice Sachin Datta was informed by WFI's counsel that the circular shall be withdrawn, without prejudice to its rights...
Section 9 Not Res Judicata For Section 17 Application When Withdrawal Is Conditional: Delhi High Court Dismisses Section 37(2)(B) Application
The Delhi High Court bench comprising Justice Manoj Kumar Ohri held that the Section 9 application under Arbitration and Conciliation Act, 1996 cannot act as res judicata for Section 17 application when the withdrawal of Section 9 application is conditional between the parties. The bench dismissed the reliance on Kanchan Kapoor v. Swaran Kumar noting that the principles of res...
Delhi High Court Reserves Judgment On Bloomberg's Plea Against Trial Court Order To Take Down 'Defamatory' Article On Zee
The Delhi High Court on Thursday reserved judgment on the plea moved by news and media platform “The Bloomberg” against a trial court order directing it to take down an allegedly defamatory article on Zee Entertainment Enterprises Limited.Justice Shalinder Kaur reserved the verdict and asked both parties to file written submissions within five days. The plea has been filed against an...
Mere Acquittal In Cruelty Case By Wife No Ground To Grant Divorce To Husband: Delhi High Court
While rejecting a husband's plea for divorce, the Delhi High Court has observed that his mere acquittal in a criminal case filed by the wife alleging cruelty cannot be a ground for him to seek divorce.A division bench of Justice Suresh Kumar Kait and Justice Neena Bansal Krishna made the observation while upholding a family court order denying divorce to a husband who alleged cruelty by the...