Introduction A recurring question under the Goods and Services Tax (GST) framework is — when does the limitation period for filing an appeal actually start? Is it from the date the order is uploaded on the GST portal, or from the date the order is communicated to the assessee? Courts across India have now clarified this position, holding that the period of limitation for filing an appeal begins only from the date the order is communicated to the assessee, and not from the date of uploading on the portal. How Courts Interpret the Start of Limitation Under GST High Courts have consistently held that uploading of an order on the GST portal does not amount to communication for the Continue Reading
Background of the case The case involved a cheque issued by the accused, Mahdoom Bawa Bahrudeen Noorul, in favour of Kaveri Plastics for ₹1 crore. Upon presentation, the cheque was dishonoured. As required under Section 138 of the Negotiable Instruments Act, 1881 (NI Act), the complainant issued a statutory demand notice. However, the notice mistakenly demanded ₹2 crores instead of the actual cheque amount of ₹1 crore. This discrepancy became the focal point of the dispute. Issue Involved The key issue before the Supreme Court was: - Whether a demand notice under Section 138 NI Act is valid if the amount demanded is different from the actual cheque amount? Judgment The Supreme Court ruled that: 1. Strict Compliance Required Continue Reading
Delhi High Court Restrains Rupa Publications: Trade Dress Protection for EBC’s Coat-Pocket Constitution Edition INTRODUCTION The Delhi High Court recently delivered an important ruling in EBC Publishing Pvt. Ltd. & Anr. v. Rupa Publications India Pvt. Ltd., where it restrained Rupa Publications from publishing and selling its red-and-black coat-pocket edition of the Constitution. This case highlights the growing importance of trade dress protection and the application of passing off principles in the Indian publishing industry. BACKGROUND EBC (Eastern Book Company) is a reputed legal publisher known for its distinctive coat-pocket edition of the Constitution of India. Its edition features a recognizable red-and-black trade dress, with embossed gold detailing, gilt edges, and a particular font and layout style. Over time, this Continue Reading
What principle did the Supreme Court affirm in Pernod Ricard v. Chhabra? The Court reaffirmed the anti-dissection rule in trademark law—marks must be compared in their entirety. Common or descriptive words like “Pride” cannot be monopolised unless they acquire distinctiveness. The Supreme Court of India, in its recent judgment dated 14 August 2025, delivered an important ruling in the matter of Pernod Ricard India Pvt. Ltd. v. Karanveer Singh Chhabra (Civil Appeal No. 10638 of 2025). The case sheds light on how courts view common words in composite trademarks and the standards for granting interim injunctions in trademark disputes. Background Pernod Ricard, the maker of popular whisky brands such as Blenders Pride, Imperial Blue, and the house mark Seagram’s, Continue Reading
Introduction In a landmark ruling, the Delhi High Court has stepped in to protect the personality rights of Aishwarya Rai Bachchan. The Court issued an interim injunction preventing the unauthorized use of her name, image, voice, initials (ARB), and likeness—especially in the wake of AI-generated deepfakes and online impersonation. This case highlights how Indian courts are adapting to the challenges posed by technology, AI, and digital exploitation of celebrity identities. Background of the Case Aishwarya Rai Bachchan filed a suit after discovering her identity was being misused online. Offending activities included: Fake endorsements using her name and photos Sale of unauthorized merchandise (mugs, T-shirts, posters) Circulation of AI-generated and morphed intimate content Websites and e-commerce platforms exploiting her brand Continue Reading
The Hon’ble Delhi High Court in its recent judgement, wherein the imposition of Integrated Goods and Services Tax (“IGST”) at 12 per cent on the import of the oxygen concentrator was challenged by an 85-year-old individual, held that such levy is“unconstitutional” if imported for personal use. Through this judgement the Hon’ble High Court has quashed the Notification No. 30/2021-Customs dated 01.05.2021 issued by the Finance Ministry wherein the ministry levied 12 per cent IGST on the importation of the oxygen concentrator irrespective whether they are imported/received as a gift or otherwise. Further, to obviate the misuse of the oxygen concentrators by the individuals who are importing such concentrators for their personal use, the Hon’ble High Court also directed the importer Continue Reading
Hon’ble Supreme Court of India in the matter of Engineering Analysis Centre Private Limited vs. The Commissioner of Income Tax LL 2021 SC 124 has settled an important issue in income tax wherein it has been decided that the amount paid for software developed by the foreign companies and used by Indian Companies do not amount to “Royalty”, hence no tax to be deducted at source by the Indian companies. BACKGROUND That in the present case Engineering Analysis Centre Private Limited (“the company”) is an end user for shrink wrapped computer software which is imported directly from The United States of America (“USA”). As the company is resident Indian the assessing officer by an order dated 15.05.2002 and after applying Continue Reading
CATEGORY - I With the enactment of the Industrial Relations code 2020 the following acts will be replaced: 1. Industrial Employment Standing Order Act 1946; 2. Industrial Disputes Act, 1947; 3. Trade Unions Act, 1926. CATEGORY - II With the enactment of the Occupational Safety, Health & Working Condition Code 2020 the following acts will be replaced: 1. Factories Act, 1948; 2. Mines Act, 1951; 3. Dock Workers ( Safety, Health and Welfare ) Act, 1986; 4. The Building and other Workers (Regulation of & Employment and Conditions of Service) Act, 1996; 5. The Plantations Labour Act, 1951; 6. The Contract Labour (Regulation and Abolition) Act,1970; 7. The Inter-State Migrant Workmen (Regulation of Employment and Conditions of Service) Act, Continue Reading
BUDGET - 2021-22 - SUMMARY OF AMENDMENTS IN GOODS AND SERVICES TAX ACT, 2017 SUMMARY OF AMENDMENTS IN CENTRAL GOODS AND SERVICES TAX ACT, 2017 Our Comments/Views Earlier/Old Provision Amendment/New Provision Amendment of Section 7 - Relevant Clause 99 of Finance Bill The said insertion ensure levy of tax on activities or transactions involving supply of goods or services by any person, other than individual, to its members or constituents or vice-versa, for cash,defeered payment or other valuable consideration. (1) For the purposes of this Act, the expression "supply" includes-- (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a Continue Reading
A QUICK GLANCE OF FOURTEENTH AMENDMENT (2020) – CGST RULES, 2017. 1. INCREASING TIME LIMIT FOR SYSTEM BASED GST REGISTRATION Vide Notification No. 94/2020-Central Tax dated 22nd December, 2020 the department has amended Rule 9 of Central Goods and Services Tax Rules, 2017(hereinafter referred to as “CGST Rules”) which states verification and approval of the application filed by the applicant seeking GST Registration. Through this amendment the time period for System Based GST Registration is increased from 3 days to 7 days. Further a proviso is inserted wherein it is mentioned that in cases where the applicant does not have the adhaar authentication or the department is of the view that physical verification is required then the registration will be Continue Reading
The Central Board of Indirect Taxes ("CBIC") vide Notification No 43/2020 – Central Tax dated 16.05.2020 notified the retrospective amendment to Section 140 of Central Goods and Services Tax Act, 2017 ("CGST Act"). Through this notification, the Central Government hereby appoints the 18th day of May 2020, as the date on which the provisions of section 128 of the Finance Act, 2020 shall come into force. This notification empowered section 140 of the CGST Act to prescribe the time in which the assessee can claim his transitional credit. Earlier the Hon'ble Delhi High Court on 05.05.2020 in the matter of Brand Equity Treaties Limited vs The Union of India & Ors. held that the time limit for claiming input tax Continue Reading
May 18th 2020 | By Adv. Shitij Saini Before the introduction of the Goods and Services Tax Act, 2017 section 65 of the Finance Act 1994 defined “Services”. On perusal of section 65 of the Finance Act 1994, it can be construed that service tax will be attracted when a taxable service is provided by a defined service provider to a defined service receiver. Therefore, we can say that there will be no levy of service tax if the service is not provided by the defined service provider to a defined service receiver. For ready reference section 65B (44) of Finance Act, 1994 is extracted below:- “Service means any activity carried out by a person for another for consideration, and Continue Reading
May 18th 2020 | By C.A. Satinder Kumar Saini and Adv. Shitij Saini As we all are aware that lockdown 4.0 will be implemented from 18.05.2020. It is amply clear that this lockdown will be different from the earlier lockdowns. We are expecting that all businesses will resume with certain restrictions. As all businesses will be resuming soon, therefore, it is important to note that we all have to comply with our GST Compliances. In light of the above background, we are providing for your quick and ready reference the revised due dates of filing of GST Returns. FORM GSTR – 1 DUE DATES Class of Registered Person Tax Period Due Date for filing of return without payment of Continue Reading