News
35th Meeting of GST Council – Decisions on rate changes and time extensions
June 24 2019
24th June 2019 The 35th meeting of GST Council was held on 21-6-2019. Some of the important recommendations relating to time extension are, Due date for furnishing of Form GSTR-9, Form GSTR-9A and reconciliati
Design registration – Argument of functional differences, not material
June 20 2019
20th June 2019 The Calcutta High Court has upheld the Controller’s Order cancelling the design registration in respect of Coaster Brake Hub because it was not significantly distinguishable from the prior design of the Russian model published ea
Copyrights – Architect cannot restrain building owner from demolishing it
June 20 2019
20th June 2019 The Delhi High Court has held that the Plaintiff’s (architect’s) copyright in the work of architecture does not extend to any rights over the building based on the architecture such that plaintiff can seek damages for demolition of
Flash sale price acceptable for Customs valuation purposes: WCO
June 20 2019
20th June The Technical Committee on Customs Valuation at WCO has at its 48th Session recently adopted an instrument (Advisory Opinion 23.1) on valuation of goods purchased in a flash sale. Reiterating transaction value as primary basis under
Trademarks – Passing-off when mark used in cognate and allied products
June 11 2019
11th June 2019 In a case where Plaintiff and Defendant sold tea and biscuits respectively under the mark TODAY, Delhi High Court has held that adoption of the mark for biscuit, which is a cognate and allied product of tea, will result in deception th
Trademarks – Nutraceuticals are akin to medicines for test of passing off
June 11 2019
11th June 2019 In a case involving registered trademark names of nutraceuticals with both products having ‘GLO’ as prefix, the Delhi High Court has held that mere fact that products are not pharmaceuticals, is not convincing for adoption of less
Kerala Flood Cess will be imposed from 1st of July 2019
June 11 2019
11th June 2019 Kerala Flood Cess on intra-State supplies of certain goods and services in the State of Kerala will be imposed from 1st of July 2019 for the period of two years. This Cess was earlier proposed in the Kerala Fina
IGST not payable on supplies from Duty Free Shops at International Airport
June 11 2019
11th June 2019 Allahabad High Court has, in a PIL, held that supply of imported goods to Duty Free Shops (DFS) and from DFS at international airport do not attract any customs duty or IGST. The Court in this regard noted that the effective tax
Amendment to Section 148 of Negotiable Instruments Act has retrospective application
June 07 2019
7th of June While considering the objects for the amendment to Section 148 of the Negotiable Instruments Act, 1881 and the interpretation of Section 148 of the NI Act, the Supreme Court held that Section 148 of the NI Act as amended, shall be applicabl
Claim under s.70 of Contract Act when parties have a binding contract
June 07 2019
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Statutory licensing under Section 31D of Copyright Act not covers internet broadcasting
May 22 2019
15th May 2019 The Bombay High Court has held that statutory licencing under Section 31D of the Copyright Act is meant only for radio and television broadcast and excludes internet broadcasting. The Court was of the view that Defendants’ on demand strea
Exclusive jurisdiction of court by agreement not violate Copyright Section 62
May 09 2019
09th May 2019 The Delhi High Court has held that an agreement conferring exclusive jurisdiction on a particular Court is not in violation of Section 28 of the Indian Contract Act, 1872 or Section 62 of the Copyright Act, 1957. Court reiterated
FAQs on Real Estate Sector released
May 09 2019
09th May 2019 Ministry of Finance has on 7-5-2019 issued FAQs in respect of recent amendments made for the real estate sector which have come into force from 1st of April 2019. FAQs released under F. No. 354/32/2019-TRU, dated 7-5-2
Trademark registration confers rights on whole and not on individual parts
May 07 2019
07th May 2019 The Delhi High Court has reiterated that registration of trademark under Section 17(1) of the Trademarks Act confers exclusive rights to use trademark as a whole and not a right of registration to individual parts. The Court in t