552 results found

The Delhi High Court has ruled on the boundaries of comparative advertising, examining whether health-related claims about a competitor's products constitute permissible marketing or cross into commercial disparagement. The case centered on advertisements that directly referenced a plaintiff's trademarks while making adverse health insinuations, raising questions about truthfulness and consumer deception in competitive campaigns.

The CESTAT Hyderabad has set aside the Order-in-Original passed by Commissioner of Customs (Preventive) demanding customs duty on export of iron ore fines wherein the overseas buyer had directly paid commission...

The Calcutta High Court has ruled that patent infringement and breach of confidentiality claims can coexist, rejecting arguments that patent disclosure eliminates trade secret protection. The case involves allegations that a former employee shared confidential process technology with a competitor, raising questions about the scope of disclosure required under patent law and the independent protection afforded to trade secrets.

The Delhi High Court has reinforced a critical procedural safeguard in patent law, ruling that hearing opportunities granted during pre-grant opposition proceedings cannot substitute for the mandatory hearing required under Section 14 during patent examination. In Fresenius Kabi Ipsum SRL v. Asst. Controller of Patents and Designs, the court emphasized that examination and opposition proceedings are distinct statutory processes that must be independently conducted, with failure to provide separate hearings

The Delhi High Court has partly allowed a writ petition filed by an Association of Chillies Exporters, challenging the foreclosure of the Transport and Marketing Assistance Scheme...

The Bombay High Court has clarified a crucial aspect of export incentive eligibility, examining whether goods classified as 'restricted' can still qualify for RoDTEP benefits when export is permitted under specific quota approvals. This ruling addresses the tension between restricted export classifications and the availability of government incentive schemes for exporters who obtain proper permissions.

The Ministry of Commerce and Industry has issued the Bolts, Nuts and Fasteners (Quality Control) Order, 2024 (‘new QCO'). The features of the new QCO are:

The Bombay High Court has held that a bonafide, inadvertent error in furnishing details in a GST return needs to be recognized and permitted to be corrected by the department...

The Madras High Court has quashed a show cause notice issued under Section 76 of the CGST Act, 2017 wherein the Department had not considered the payment made by the assessee through the other...

The Lucknow Bench of the GSTAT has issued contrasting rulings in two cases involving goods transported without e-way bills, where the bills were generated only after interception. While one case saw penalties set aside due to procedural lapse in a genuine transaction, the other upheld penalties citing intent to evade tax, raising questions about consistency in judicial interpretation of e-way bill violations.

The Chennai Bench of CESTAT examined whether diagnostic kits using Enzyme-Linked Fluorescent Assay (ELFA) technology qualify for the same customs duty and IGST exemptions granted to Enzyme-Linked Immunosorbent Assay (ELISA) kits under Indian tax notifications.

The Karnataka High Court examined whether healthcare services provided by a medical enterprise to patients through a contractual arrangement with another hospital qualify for GST exemption. The Revenue department argued for an 18% tax rate, while the assessee claimed exemption under healthcare service provisions. The Court's decision hinged on interpreting the legislative intent behind healthcare exemptions and determining whether service classification should follow contractual form or substantive nature.

The Orissa High Court has observed that the nature of refund claim in a case where tax was mistakenly paid twice...

The Ministry of Commerce and Industry has extended the benefit of Scheme for Remission of Duties and Taxes on Exported Products (‘RoDTEP')...

The Ministry of Commerce has on 17 October 2023 issued Draft Geographical Indications of Goods (Registration and Protection) (Amendment) Rules, 2023...

The GSTAT Bench at Varanasi examined whether choosing a longer route to avoid difficult terrain constitutes tax evasion, particularly when a taxpayer enters another state without delivering goods there. The tribunal analyzed the validity of transportation documents and the taxpayer's intent in route selection under GST law.

The Supreme Court has held that the ‘doctrine of election', stemming out of the law of evidence that bars prosecution of the same right in two different fora based on the same cause of action..

The Calcutta High Court's Division Bench has ruled on a critical procedural question regarding the appealability of Single Bench decisions in trademark matters.