CrPC | Magistrate Cannot Discharge Accused At Section 251 Stage In Summons Case After Cognizance: Delhi High Court

The Delhi High Court has held that a Magistrate does not have the power to discharge an accused at the stage of Section 251 CrPC in a summons case, after cognizance has already been taken and summons issued.Justice Amit Mahajan observed,“A bare reading of the aforesaid provision shows that the provision only contemplates that the particulars of the alleged offence be stated to the accused and does not empower the Magistrate to conduct a mini-trial. The provision of Section 251 of the CrPC...

GST | Wrong-State Tax Payment Triggers ₹10.91 Lakh Refund Fight For Vodafone Idea

What began as a wrong-State GST payment has snowballed into a Rs 10.91 lakh refund dispute for Vodafone Idea Ltd. (Vi), after the Delhi GST Department rejected its refund claim. On Wednesday, the Delhi High Court declined to intervene, noting that the dispute turned on how the refund period was selected while filing the application. The case arose after Vi mistakenly paid State GST under...

Delhi High Court Upholds Validity Of Election Symbols Order, Rejects Plea By Hind Samrajya Party

The Delhi High Court on Friday dismissed a petition seeking striking down of the Election Symbols (Reservation and Allotment) Order, 1968. A division bench comprising Justice Nitin Wasudeo Sambre and Justice Anish Dayal rejected the petition filed by Hind Samrajya Party, an Uttar Pradesh based political party. The plea sought a declaration that the Election Commission of India has no power or jurisdiction to frame the Election Symbols (Reservation and Allotment) Order, 1968. It further sought to...

Transfer Pricing | Delhi High Court Faults DRP For Merely Endorsing TPO's Conclusions Without Independent Findings

While dealing with the Income Tax Department's appeal in a transfer pricing case, the Delhi High Court has flagged that the Dispute Resolution Panel (DRP) failed to discharge its statutory duty by merely approving the conclusions of the Transfer Pricing Officer (TPO) without recording independent findings.A Division Bench of Justices V Kameswar Rao and Justice Vinod Kumar made the observation...

Convictions Recorded During Continuous Incarceration Can't Make Prisoner 'Habitual Offender': Delhi High Court

The Delhi High Court has held that convictions recorded while a prisoner is continuously incarcerated cannot render the prisoner a “habitual offender” for the purpose of denying furlough under the Delhi Prison Rules, 2018.Justice Swarana Kanta Sharma made the observation while allowing a writ petition filed by a life convict, challenging the rejection of his furlough application on the...

Judge Who Reserved Judgment Must Pronounce Verdict Despite Transfer, Successor Judge Can't Order Rehearing: Delhi High Court

The Delhi High Court has held that once final arguments in a criminal trial are concluded and the matter is reserved for judgment, the judge who heard the case is duty-bound to pronounce the verdict even if he or she is subsequently transferred.Justice Swarana Kanta Sharma relied on Orders dated 18.11.2025 and 26.11.2025, issued by the Registrar General which mandate that all transferred...

Delhi High Court Quashes Higher 3.5% TDS On GE Group Payments, Restores 1.5% Rate

The Delhi High Court has quashed the certificates issued by the Income Tax Department directing deduction of tax at source (TDS) at a higher rate of 3.5% on payments made to two GE group entities, and directed the authorities to issue fresh certificates prescribing deduction at the rate of 1.5%.A Division Bench of Justices Dinesh Mehta and Vinod Kumar allowed the writ petitions filed by GE...

Income Tax | Delhi High Court Bars Tax Recovery After Taxpayer Pays 20% Of Disputed Demand

The Delhi High Court on Tuesday restrained the Income Tax Department from taking any recovery action, including adjusting refunds, after it orally observed that the taxpayer had already paid 20% of the disputed tax demand and had the balance stayed during the pendency of the appeal. A Division Bench of Justice Dinesh Mehta and Justice Vinod Kumar was hearing a petition filed by a trader who...

Judiciary Fixing GST Rate On Air Purifiers Would Disrupt Constitutional Framework: Centre Tells Delhi High Court

The Central Government has opposed before the Delhi High Court a public interest litigation (PIL) to declare air-purifiers as “medical devices” and for removing imposition of 18% GST on them.In its affidavit, the Government has said that the GST Council is the sole Constitutionally designated body for making recommendations on matters pertaining to GST, and judicial interference in...

Can Customs Reopen Decade-Old Duty Drawback Claims? Delhi High Court To Examine

In March, the Delhi High Court is set to examine whether customs authorities can revive decade-old export transactions through belated show cause notices (SCNs) without running afoul of the doctrine of delay and laches.On December 9, 2025, a Division Bench of the Delhi High Court comprising Justices Prathiba M. Singh and Shail Jain heard a batch of petitions concerning the validity of SCNs...

"Shocking": Delhi HC Pulls Up IT Dept For 8-Year Delay In Processing ₹5.37 Crore Microsoft Refund

The Delhi High Court has pulled up the Income Tax Department over “shocking” eight years delay in processing Rs 5.37 crore tax refund to Microsoft Corporation India.A Division Bench of Justices Dinesh Mehta and Vinod Kumar allowed the writ petition filed by Microsoft India seeking refund of amounts arising from Fringe Benefit Tax (FBT), which had been acknowledged as payable as far back as...

Delhi High Court Refuses Interim Relief to JLT Energy Against Hindustan Cleanenergy In Solar Deal Dispute

The Delhi High Court has refused to restrain Hindustan Cleanenergy Limited and its group companies from creating third-party rights in two solar power projects in Tamil Nadu and Bihar, holding that the share purchase agreements signed with a French investor had already come to an end on their own terms. Justice Purushaindra Kumar Kaurav, in an order dated January 6, 2026, said courts cannot...