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Kanta v. Gurvinder Kapoor & Anr.

Delhi High Court · 05 Dec 2023 · 2023:DHC:8622

The High Court held that an employee who suffers fatal injury while voluntarily assisting an accident victim during duty is entitled to compensation under the Employee's Compensation Act, setting aside the denial of claim and directing interim and final compensation.

labor appeal_allowed

International Breweries Pvt. Ltd. v. Mohan Meakin Ltd.

Delhi High Court · 05 Dec 2023 · 2023:DHC:8683-DB

The Delhi High Court set aside an arbitral award for failure to consider evidence and misinterpretation of contract terms but upheld an interim award releasing deposited funds to the appellant, clarifying the scope of patent illegality under Section 34 of the Arbitration and Conciliation Act.

civil appeal_dismissed

GRAPES DIGITAL PVT. LTD. v. PRINCIPAL COMMISSIONER & ANR.

Delhi High Court · 05 Dec 2023 · 2023:DHC:8642-DB

The Delhi High Court held the Revenue’s appeal barred by limitation, upheld the legality of interest adjustment against IGST refund, and directed disbursement of refund to the petitioner with interest.

tax petition_allowed

Bali Khan v. State

Delhi High Court · 05 Dec 2023 · 2023:DHC:8673

The Delhi High Court granted bail to the accused in an NDPS case due to discrepancies in the chemical test report and prolonged custody, emphasizing the necessity of conclusive chemical evidence for cannabis identification under the NDPS Act.

criminal appeal_allowed

Narender Jain & Anr v. Anis Ahmed Rushdie Thr Lrs & Ors

Delhi High Court · 05 Dec 2023 · (2013) 8 SCC 131

The Delhi High Court set aside a valuation order that exceeded the Supreme Court's remand scope in a specific performance suit, directing fresh determination of market value based on evidence.

civil appeal_allowed

Indian Oil Corporation Limited v. Commissioner of Central Goods and Services Tax & Ors.

Delhi High Court · 05 Dec 2023 · 2023:DHC:8649-DB

The Delhi High Court held that refund of accumulated Input Tax Credit is admissible under Section 54(3)(ii) of the CGST Act where ITC accumulates due to higher tax rates on inputs than outputs, regardless of whether principal input and output supplies are the same, and that CBIC circulars cannot override statutory provisions.

tax petition_allowed

Bimalendu Ghosh Dastidar v. State

Delhi High Court · 05 Dec 2023 · 2023:DHC:8674

The High Court set aside the stay of criminal proceedings pending probate case, holding that the Sessions Court lacked jurisdiction to stay trial post charge framing and criminal trial must proceed expeditiously despite civil probate proceedings.

criminal appeal_allowed

Aabid Khan v. State Govt. of NCT of Delhi

Delhi High Court · 05 Dec 2023 · 2023:DHC:8675

The Delhi High Court granted bail to the accused in a narcotics case holding that non-mention of the word 'nearest' in the Section 50 notice under the NDPS Act constitutes mandatory non-compliance justifying bail.

criminal appeal_allowed

M/S Bennett Coleman & Co Ltd & Ors. v. State (NCT of Delhi) & Anr.

Delhi High Court · 05 Dec 2023 · 2023:DHC:8676

The Delhi High Court held that accused persons not parties to revision petitions challenging dismissal of complaint qua other accused have no right to be heard under Section 401(2) CrPC in such revisions and dismissed the petition challenging the revision orders and service by publication.

criminal petition_dismissed

V Guard Industries Ltd v. Venigandla Sreekanth & Ors.

Delhi High Court · 05 Dec 2023 · 2023:DHC:8700

The Delhi High Court decreed a civil suit based on a lawful settlement between parties concerning trade dress and design infringement, binding them to the settlement terms under Order XXIII Rule 3 CPC.

civil appeal_allowed

Santosh Kumar Gupta v. Union of India

Delhi High Court · 05 Dec 2023 · 2023:DHC:8664-DB

The Delhi High Court upheld the legality of a GST search based on credible reasons but directed refund of a coerced deposit made during the inspection, clarifying the scope of 'reason to believe' and concurrent jurisdiction under CGST Act.

tax petition_allowed

Master Singham v. Directorate of Education Govt. of NCT of Delhi

Delhi High Court · 05 Dec 2023 · 2023:DHC:8682

The Delhi High Court upheld cancellation of admission obtained by fraud under the EWS quota, emphasizing clean hands doctrine and adequate hearing under natural justice.

constitutional petition_dismissed

Santosh Kumar Gupta v. Commissioner, Delhi Goods and Services Tax Act & Ors.

Delhi High Court · 05 Dec 2023 · 2023:DHC:8665-DB

The Delhi High Court held that a search authorization under DGST Act was valid but ordered refund of ITC reversed under duress during search, emphasizing procedural compliance and voluntariness of tax payments.

tax petition_allowed

Neeraj Paper Marketing Ltd. v. Special Commissioner, Department of Trade and Taxes, GNCTD

Delhi High Court · 05 Dec 2023 · 2023:DHC:8662-DB

The Delhi High Court held that payments made under coercion during GST search operations without following prescribed procedures cannot be treated as voluntary, directing refund of such amounts with interest.

tax petition_allowed

Ashok Kumar Mewari v. Union of India

Supreme Court of India · 05 Dec 2023 · 2023 INSC 1092

The Supreme Court held that a conditional voluntary retirement application must be accepted or rejected in entirety and directed compassionate appointment to the appellant's son, rejecting retrospective application of clarificatory circulars.

administrative appeal_allowed

M S Narayan Mobile Accessories Pvt Ltd v. M S Intex Technologies India Ltd

Delhi High Court · 05 Dec 2023 · 2024:DHC:5504

The Delhi High Court extended the mandate of the arbitrator under Section 29A(4) of the Arbitration and Conciliation Act, 1996, after the District Judge declined jurisdiction, allowing continuation of arbitration proceedings.

civil appeal_allowed

The State of Maharashtra v. Sanghavi Movers Ltd.

High Court of Bombay · 04 Dec 2023

The Bombay High Court upheld that hiring cranes without transfer of effective control or possession does not constitute a 'sale' under the Maharashtra VAT Act, dismissing the State's appeal for VAT liability.

tax appeal_dismissed

T.V. Patel Pvt. Ltd. v. The Dy. Commissioner of Income Tax

High Court of Bombay · 04 Dec 2023

The Bombay High Court held that lease rent disputed in pending civil suits does not accrue as income for tax purposes until the dispute is finally adjudicated.

tax appeal_allowed

Drishti Adventures Sports Private Ltd. v. State of Maharashtra

High Court of Bombay · 04 Dec 2023

The Bombay High Court dismissed the petitioners' claim for refund of entertainment duty paid on water sports activities, holding that discrimination under Article 14 cannot be claimed based on illegal exemptions granted to others and that the statutory levy clearly covers such activities.

tax petition_dismissed

Dr. Sublendu Prakash Diwakar v. State of Maharashtra

High Court of Bombay · 04 Dec 2023

The Bombay High Court held that an accused is entitled to seek production of documents tendered during investigation but withheld from the charge-sheet under Section 91 CrPC to ensure a fair trial, and remanded the matter for compliance.

criminal appeal_allowed