Delhi High Court

36,666 judgments

Year:

M/S VVA DEVELOPERS PVT LTD v. VINOD TYAGI

05 May 2025 · Vikas Mahajan · 2025:DHC:3946

Filing vakalatnamas by advocates for adverse parties does not constitute wilful disobedience of court process or civil contempt under the Contempt of Courts Act, 1971.

civil petition_dismissed Significant civil contempt wilful disobedience process of a court vakalatnama

MBL Infrastructure Limited v. Department of Trade and Taxes Government of NCT of Delhi

05 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3788-DB

The Delhi High Court allowed continuation of GST adjudication proceedings with opportunity for the petitioner, while leaving the question of validity of extension notifications under Section 168A GST Act open pending Supreme Court decision.

administrative other Significant Section 168A GST Act show cause notice service GST Council recommendation validity of GST notifications

Vaibhav Jindal v. Sales Tax Officer & Anr

05 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3784-DB

The Delhi High Court directed fair adjudication with opportunity to reply and personal hearing in GST show cause proceedings pending Supreme Court's decision on the validity of time-extension notifications under Section 168A CGST Act.

tax petition_allowed Significant Show Cause Notice Section 73 CGST Act Section 168A CGST Act Input Tax Credit

Rupali Jain v. Sales Tax Officer Avato & Ors.

05 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3546-DB

Delhi High Court set aside ex-parte GST demand order due to defective notice and remanded for fresh hearing, leaving validity of extension notifications to Supreme Court.

administrative appeal_allowed Significant Show Cause Notice GST portal Section 168A Central GST Act Notification No. 56/2023

Singla Enterprises v. Commissioner of Delhi Goods and Service Tax

05 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3539-DB

The Delhi High Court set aside ex-parte GST demand orders due to denial of opportunity to be heard caused by inaccessible portal notices, remanding the matter for fresh adjudication while leaving the validity of extension notifications open pending Supreme Court decision.

administrative appeal_allowed Significant Show Cause Notice GST portal Section 168A Central GST Act Notification No. 09/2023

Kiran Goel v. Sales Tax Officer/ Avato & Ors.

05 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3547-DB

The Delhi High Court set aside ex-parte GST adjudication orders due to denial of fair hearing caused by non-notification of Show Cause Notices on the GST portal, remanding the matter for fresh adjudication while leaving the validity of the impugned notification to the Supreme Court.

administrative appeal_allowed Significant Show Cause Notice Section 168A GST Act Notification No. 56/2023-Central Tax natural justice

Axis Finance Limited v. Hitesh Bipinbhai Patel

05 May 2025 · Purushaindra Kumar Kaurav · 2025:DHC:3920
Cites 3 · Cited by 0

The Delhi High Court appointed a sole arbitrator under Section 11(6) of the Arbitration and Conciliation Act, 1996, holding that the court's role is limited to prima facie existence of an arbitration agreement without delving into merits or frivolity of claims.

civil appeal_allowed Significant Section 11(6) Arbitration and Conciliation Act, 1996 appointment of arbitrator arbitration agreement scope of judicial scrutiny

Climax Enterprises Private Limited v. Super Aays Private Limited & Anr.

05 May 2025 · Tara Vitasta Ganju · 2025:DHC:3851

The Delhi High Court held that orders of the NCLT under the IBC are appealable exclusively before the NCLAT, and High Courts should not entertain writ petitions challenging such orders, especially when the petitioner fails to appear and claim violation of natural justice.

administrative petition_dismissed Significant Insolvency & Bankruptcy Code, 2016 National Company Law Tribunal National Company Law Appellate Tribunal Article 226

Major Anish Muralidhar v. Sub Mahendra Lal Shrivastava

05 May 2025 · C. Hari Shankar; Ajay Digpaul · 2025:DHC:3748-DB

The Delhi High Court upheld the Armed Forces Tribunal's order directing retrospective and most beneficial pay fixation for army personnel promoted between 2006 and 2008, emphasizing the duty of pay authorities to ensure equitable pay irrespective of delayed or non-exercise of option.

administrative appeal_dismissed Significant 6th Central Pay Commission pay fixation Special Army Instruction option exercise

Landcraft Developers Private Limited v. Assistant Commissioner of Income Tax, Central

05 May 2025 · Vibhu BakhrU; Tejas Karia · 2025:DHC:3310-DB

The Delhi High Court held that assessment proceedings under Section 153C are barred by limitation if not completed within twelve months from the end of the financial year in which the AO receives seized documents relating to the assessee under Section 153B.

tax petition_allowed Significant Income Tax Act, 1961 Section 153B Section 153C limitation period

Landcraft Developers Private Limited v. Assistant Commissioner of Income Tax, Central Circle 27 Delhi & Anr.

05 May 2025 · Vibhu Bakhru; Tejas Karia · 2025:DHC:3309-DB

The Delhi High Court held that assessment proceedings under Section 153C of the Income Tax Act are barred by limitation if not completed within twelve months from the end of the financial year in which seized documents are handed over to the Assessing Officer.

tax petition_allowed Significant Income Tax Act, 1961 Section 153B Section 153C limitation period

Puja Agarwal v. Pravesh Narula

05 May 2025 · Amit Bansal · 2025:DHC:3800

The Delhi High Court upheld the trial court's order allowing amendment of the plaint to include trademark infringement claims during the pendency of a copyright infringement suit, emphasizing liberal amendment rules to avoid multiplicity of litigation.

civil petition_dismissed Significant amendment of plaint Order 6 Rule 17 CPC trademark infringement copyright infringement

American Express Banking Corporation (India Branch) v. Assistant Director of Income Tax, Circle 1(1), International Taxation, New Delhi

05 May 2025 · Vibhu Bakhru; Tejas Karia · 2025:DHC:3545-DB

The Delhi High Court dismissed the appeal and upheld the ITAT’s remand directing the Transfer Pricing Officer to reconsider intra group services adjustments after proper examination of the assessee’s transfer pricing analysis and satisfaction of statutory conditions under the Income Tax Act.

tax appeal_dismissed Significant Transfer Pricing Intra Group Services Arms’ Length Price Section 92CA(3)

The Foundry Visionmongers Limited v. Singarajan VFX Private Limited & Anr.

05 May 2025 · Amit Bansal · 2025:DHC:3758

The Delhi High Court granted permanent injunction and awarded damages against defendants for unauthorized use of the plaintiff's copyrighted NUKE software, relying on infringement logs and absence of defense.

intellectual_property appeal_dismissed Significant copyright infringement software piracy NUKE software permanent injunction

MS Shanti Swaroop Nikhil Kumar v. Union of India & Ors.

05 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3541-DB

The Delhi High Court dismissed the writ petition challenging the validity of GST notifications, leaving the issue open pending the Supreme Court's decision, and emphasized procedural fairness in tax adjudication.

administrative petition_dismissed Procedural Section 168A Central GST Act GST Council recommendation Validity of notifications Extension of time limits

Neelgiri Poly Plast v. Commissioner of Delhi Goods and Service Tax and Others

05 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3540-DB

Delhi High Court set aside ex-parte GST adjudication order due to defective service of Show Cause Notice and granted opportunity for fresh hearing, leaving validity of extension notifications to Supreme Court.

tax appeal_allowed Significant Show Cause Notice Section 168A GST Act Natural Justice Adjudication Order

DHL Express India Private Limited v. Goods and Services Tax Council & Ors.

05 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3543-DB

Delhi High Court set aside ex parte GST adjudication order, granted petitioner opportunity to be heard, and left validity of extension notifications pending Supreme Court decision.

administrative appeal_allowed Significant Goods and Services Tax Section 168A CGST Act Audit Notice Show Cause Notice

Regent Continental v. Nakul Associates

05 May 2025 · Vibhu Bakhru; Tejas Karia · 2025:DHC:3303-DB

The Delhi High Court allowed the appeal granting conditional leave to defend in a summary suit, emphasizing that denial of leave is an exception and must be based on absence of any triable issue or frivolous defence.

civil appeal_allowed Significant leave to defend summary suit Order XXXVII CPC commercial courts

M/S AAYS EXIM v. Union of India & Ors.

05 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3542-DB

The Delhi High Court dismissed the petition challenging GST limitation extension notifications, allowing appeals on merits pending Supreme Court's final verdict on notification validity.

tax petition_dismissed Significant Goods and Services Tax Section 168A GST Act Show Cause Notice Limitation extension

Procter and Gamble Home Products Private Limited v. Goods and Services Tax Council & Ors.

05 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3544-DB

The Delhi High Court set aside an ex parte GST adjudication order and directed a fresh hearing, while leaving the validity of contested GST notifications to be decided by the Supreme Court.

administrative appeal_allowed Significant GST notifications Section 168A CGST Act audit under GST show cause notice