News & Briefings

The latest updates on relevant areas of law, curated by our team to be the most useful to clients as well as fellow legal practitioners.


Pre-deposit for second appeal includes deposits made for first appeal

June 04 2018

Delhi High Court has on 31st of May 2018 held that for filing second appeal before the CESTAT, the assessee is required to deposit 10% of amount of duty/penalty as confirmed by the first appellate authority which is inclusive of 7.5% pre-deposit made for the first appeal.

WTO establishes panel to examine certain Indian export measures

May 31 2018

WTO has on 28th of May, 2018 established panel to examine certain Indian export measures which according to the United States of America are export subsidies in violation of WTO's Agreement on Subsidies and Countervailing Measures.

Competition - Counsel can accompany clients during investigation before DG

May 30 2018

Delhi High Court has held that right of a person to be accompanied/represented by an advocate cannot be extinguished considering the severe consequences of enquiry/investigation under Section 41(2) of the Competition Act.

GST payable on one-time lease premium when specific exemption absent

May 22 2018

Division Bench of Bombay High Court has held that GST is leviable on one-time lease premium paid by the allottee to acquire plots for business purposes on long term lease.

Excise valuation – No difference in ‘transaction value’ and ‘normal value’

May 22 2018

Constitution Bench (5 Judge Bench) of Supreme Court in the case of  Commissioner v. Grasim Industries has held that inclusions that enrich value of article till its clearance, are permissible additions to value under Section 4 (prior to 2000) of the Central Excise Act,

Works contract or sale and service contract – Nature of contract is relevant

May 22 2018

Karnataka High Court in the case of Thyseenkrupp Elevator v. Commissioner has held that when there are two contracts, one for purchase of component and other for labour and service then the nature of contract is relevant in determining transaction as sale simpliciter or works contract.

Deduction under s.10A allowed in both export and total turnover

May 22 2018

Supreme Court has held that software development charges relatable to technical services provided outside India are to be excluded from ‘total turnover’ while working out deduction under Section 10A of Income Tax Act.

Directorate General of Trade Remedies created in Department of Commerce

May 11 2018

In order to provide comprehensive and swift trade defence mechanism the Indian government has created an integrated single umbrella national authority to be called the Directorate General of Trade Remedies (DGTR).

27th Meeting of the GST Council – Highlights

May 07 2018

Goods and Services Tax (GST) Council met for the 27th time on 4th of May, 2018 and decided on various issues including simplifying the GST monthly return filing, and converting the GSTN into a fully government owned company.

Trademark/dress infringement – Punitive damages for violating interim order

May 02 2018

Delhi High Court has held that selling of chocolates under name of Golden Passion amounts to passing off, unfair competition, etc. An order of permanent injunction was passed upholding defendant’s chocolates as deceptively similar to plaintiff’s registered trade mark or trade dress FERRERO ROCHER.

Copyright – Lack of originality in work is touchstone in Rectification Petition

May 02 2018

The Delhi High Court has allowed the rectification application holding that artistic work in label NIHAL UTTAM is not an original work under Section 13 of the Copyright Act. It held that Respondent’s artistic work in the said label was substantial reproduction and colourable imitation of Appellant’s NIHAR COCONUT OIL.

Copyright – ‘Protected system’ under I.T. Act, and ‘Government work’

May 02 2018

The Honble Supreme Court has held that power of declaration of ‘protected system’ under Section 70 of the Information Technology Act, 2000 has to be read along with the provisions contained in Sections 2(k) and 17(d) of the Copyright Act, 1957 defining government work and vesting copyright in such

Trademark – No confusion between words ‘Blacksmith’ and ‘Goldsmith’

May 02 2018

Finding no case of infringement and passing off of mark ‘Blacksmith’ by mark ‘Goldsmith’, Delhi High Court has dismissed the suit for permanent injunction. It noted that dictionary meanings of words were different and they were unlikely to be remembered by breaking into two parts, i.e. Black

Insolvency – ‘Moratorium’ applicable to property of ‘Personal Guarantor’

April 05 2018

National Company Law Appellate Tribunal has held that ‘Moratorium’ under Section 14 of the Insolvency and Bankruptcy Code will not only be applicable to the property of the ‘Corporate Debtor’ but also on its ‘Personal Guarantor’.

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