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GST & Indirect Tax Litigation All Industries

E-way Bill – Absence of, when fatal and when mere procedural lapse – Intention to evade is the key

The Lucknow Bench of the GSTAT has delivered seemingly different decisions in two disputes – both involving transportation of goods without an e-way bill. In both the cases, the e-way was generated after the interception of goods.

09 Sept 2026

IP Litigation All Industries

IP litigation – Territorial jurisdiction of Court – Delhi HC refers issues to Larger Bench

Observing that the existing case laws reveal divergence on how territorial jurisdiction should be determined in IP disputes, including those involving transactions over the internet and e-commerce modes, a Single Judge of the Delhi High Court has referred to the Larger Bench the following issues.

01 Sept 2026

IP Litigation All Industries

Copyrights – Use of publicly available content of a news agency for training an AI model prima facie falls under ‘fair dealing’

In an intersection of copyright law and artificial intelligence, the Delhi High Court has declined to grant interim relief sought by a news agency in a copyright infringement suit against an AI developer and service provider. The Court was of the prima facie view that the use of publication house’s publicly available content for training the AI model fell within the ‘fair dealing’ protection under Section 52(1)(a) of the Copyright Act, 1957.

01 Sept 2026

GST & Indirect Tax Litigation All Industries

Search and seizure – Premises cannot be kept sealed under Section 67(4) after search; Prohibition Order on office equipment is not sustainable

The Gauhati High Court has held that the power to seal premises under Section 67(4) of the CGST Act is available only to facilitate search and seizure where access to the premises is denied. According to the Court, the provisions cannot be used to keep an assessee's premises under lock and seal after completion of the search.

25 Aug 2026

GST & Indirect Tax Litigation All Industries

Arrest – Order under Section 69 needs to be communicated to the person before arrest

The Supreme Court has held that order under Section 69 of the CGST Act, 2017, needs to be communicated to the person who is sought to be arrested, before his arrest. According to the Court, since order under Section 69 is a sine qua non to seek anticipatory bail, the order needs to be communicated before arrest. The Apex Court in this regard noted the following:

24 Aug 2026

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All Practices All Industries
Passing off in designs and infringement by registered design holder
A Larger Bench of Delhi High Court has, on 15th May, 2013, held by majority that a holder of a registered design can institute an action for passing off and that he can institute a suit against a person who is also in possession of a registered design.
27 May 2013
All Practices All Industries
Competition Tribunal stays penalty on cement manufacturers
Competition Appellate Tribunal (COMPAT) has granted stay on penalty imposed on various cement manufacturers, subject to depositing 10% of the penalty within one month of its order.
22 May 2013
All Practices All Industries
FDI policy in multi brand retail upheld by SC
A three judge bench of the Supreme Court has dismissed the petition challenging the FDI policy in multi-brand retail.
21 May 2013
All Practices All Industries
Patent exhaustion does not apply to reproductions
The US Supreme Court has held that patent exhaustion does not permit a farmer to reproduce patented seeds through planting and harvesting without the patent holder’s permission.
21 May 2013
Direct Tax All Industries
Amnesty Scheme in Service Tax is operational
An amnesty scheme ‘Voluntary Compliance Encouragement Scheme’ has become operational from 10th May, 2013 consequent to issuance of related rules. The Central Board of Excise & Customs has issued Notification No. 10/2013-S.T., dated 13-5-2013 framing the Service Tax Voluntary Compliance Encouragement Rules, 2013.
15 May 2013
Customs All Industries
Tablet computers classifiable as computers and not as mobile
Machines commercially referred to as “Tablet Computers” are more appropriately classifiable in Heading 8471, sub-heading 8471 30 of the Customs Tariff and not under Heading 8517 as mobile phones.
15 May 2013
All Practices All Industries
Parallel behavior of non-participation in bid is anti-competitive
The Competition Appellate Tribunal in a recent order has held that behaviour of the explosive manufacturers in boycotting the bid for supply to Coal India as anti-competitive but the deterrent punishment should not be so much as to affect their ability to deliver the goods in an efficient manner.
10 May 2013
All Practices All Industries
Mere viewing of content on computer screen cannot be infringement
Infringement due to creation of transient or temporary copies being made in course of transmission though legal by itself has been debated time and again.
09 May 2013
Direct Tax All Industries
ITAT explains international transaction
In a recent order, the Income Tax Appellate Tribunal (ITAT), Mumbai had the occasion to go into the question of what is or is not an international transaction. The parent company of the appellant had sold its imaging business, globally.
09 May 2013
All Practices All Industries
Trademark – IPAB relies on twin test of prior use and confusion
Granting a break to Nestle, the Indian Intellectual Property Appellate Board (IPAB) has allowed their application for registration of mark “Kit Kat” used in respect of wafer chocolates and cereals while denying same to M/s. Kit Kat Foods India Ltd.
29 Apr 2013
All Practices All Industries
Advocating the case for patent agents
In the recent decision on Novartis’ case, the Supreme Court of India observed that scope of a patent claim should not be determined by artful drafting by skilful lawyers.
20 Apr 2013
All Practices All Industries
International exhaustion in copyright
Even as the dissenting judges voiced their reservations, the US Supreme Court recognised the principle of international exhaustion in the case of Kirtsaeng, DBA Bluechristine v. John Wiley & Sons.
20 Apr 2013