News
Divisional Patent Applications in India – Delhi High Court clarifies the scope
16 October 2023
The Division Bench of the Delhi High Court in the case of Syngenta Limited v. Controller of Patents and Designs was adjudicating a referral by a Single Judge, concerning the scope of divisional patent applications under Section 16 of the Patents Act, 1970. The Division Bench held that while plurality of inventions is required to file a divisional application, the plurality can be ascertained from the provisional or complete specification and need not be mandatorily restricted to the claims.
Scope of diagnostic methods under Section 3(i) of the Patents Act - Madras High Court elucidates
14 October 2023
In a first by an Indian Court, the Single Judge of the Madras High Court in the case of The Chinese University of Hong Kong and Sequenom, Inc. v. The Assistant Controller of Patents and Designs, CMA (PT) No.14 of 2023 (Judgement dated 12 October 2023) interpreted the scope of the exclusion for diagnostic methods under Section 3(i) of the Patents Act, 1970 (‘Act’) and held that the invention claimed in the instant case is not excluded under Section 3(i) of the Act.
Valuation (Customs) – Unattested copies of export declarations filed by foreign supplier when cannot be basis for enhancement of value
10 October 2023
The Supreme Court has affirmed the decision of CESTAT, which had held that unattested copies of export declarations filed by the foreign supplier before the foreign Customs authorities cannot be relied upon for the purpose of enhancement of value of goods imported in India.
Insolvency – No unfettered discretion with Liquidator to cancel valid auction on mere expectation of higher price in future
04 October 2023
In a case where the Liquidator after issuing the certificate that the appellant had won the auction of the subject property, cancelled the e-auction without giving any justification or reason for such cancellation, the Supreme Court has stated that it is incomprehensible that an administrative authority can take a decision without disclosing the reasons for taking such a decision.
Recovery – Closure of financial year, or bank holidays, cannot justify recovery on the day next to the date of unfavourable order
28 September 2023
The Patna High Court has held that imminent bank holidays of 2 or 3 days and the close of the financial year cannot be the valid reasons to justify an expedient recovery under the proviso to Section 78 of the CGST Act, 2017
Order prohibiting assessee to deal with goods is not a stop gap for Department to take decision on seizure
28 September 2023
The Delhi High Court has rejected the contention of the Department that it is open for the concerned authorities conducting search, to first pass an order under the first proviso to Section 67(2) of the CGST Act (directed not to deal with the goods in question) and, thereafter, take an informed decision whether to seize the goods.
Drawback on exports is available even when BCD is not paid on imports, if additional duty is paid
25 September 2023
The Delhi High Court has rejected the contention of the Revenue department that it is only when a duty as prescribed by the Customs Act, 1962 has been paid that drawback benefits can be claimed. The Revenue’s submission in essence was that unless Basic Customs Duty (BCD) is paid at the time of import, it would be impermissible for the exporter-petitioner to claim drawback benefits.
What, How, Where, When and Why of the Mediation Act, 2023
22 September 2023
In another attempt to reduce the pendency before courts, costs of traditional protracted litigation and boost alternative dispute resolution mechanism in India, Legislature has enacted the Mediation Act, 2023. The Act specifically aims to provide a comprehensive policy framework to promote institutional mediation. However, in doing so it does not impinge upon the existing laws for conducting mediation and is not applicable to any pending mediation.
Cash not forming part of stock-in-trade of business cannot be seized during investigation aimed at detecting GST evasion
11 September 2023
The Supreme Court has in the case State Tax Officer (IB) v. Shabu George dismissed the Special Leave Petition filed by the Revenue department against the Kerala High Court decision holding that in an investigation aimed at detecting tax evasion under the provisions of the GST, cash cannot be seized especially when it is the admitted case that the cash did not form part of the stock in trade of the assessee's business.
Patents – Divisional applications – Objections under Section 16 are not sustainable in case of system-centric divisional application arising from method-centric parent application
01 September 2023
The Delhi High Court has set aside the decision of the Assistant Controller of Patents and Designs rejecting a divisional application for invention titled ‘System for Advanced Bi-directional Predictive Coding of Interlaced Video’. The Assistant Controller had rejected the application on grounds of Sections 16(1), 16(3) and 3(k) of the Patents Act, 1970,