News
Supplies to merchant exporters qualify as ‘export of goods’ – GST Council urged to consider exempting compensation cess on such supplies
22 May 2025
The Gujarat High Court has observed that supplies to merchant exporters also qualify as ‘export of goods’. It was thus held that the assessee manufacturer is not liable to pay compensation cess at the rate of 160% on the supply of goods, i.e. branded tobacco products, to the merchant exporters for exports.
Patents – Section 3(b) is the intent principle and not the effect or harm principle
15 May 2025
The Calcutta High Court has set aside the rejection of grant of patent for an invention titled ‘A device and method for generating and delivery of a Nicotine Aerosol to a user’, where the invention provided a parallel design device that delivers nicotine to the users without burning or heating of tobacco and/or nicotine.
NCLAT cannot condone delay in filing appeal beyond 15 days Introduction
08 May 2025
Recently, the Supreme Court vide its Order dated 7 May 2025 passed in the case of Tata Steel Ltd. v. Raj Kumar Banerjee and Ors. in C.A. No. 408 of 2023, while allowing the appeal, reiterated that the NCLAT cannot condone any delay in filing an appeal beyond the period of 15 days as stipulated under the statute.
No interest and penalty on IGST on imports, before amendment to Customs Tariff Section 3(12)
24 April 2025
The Bombay High Court has held that interest and penalty are not leviable on IGST not paid on imports, before the amendment to Section 3(12) of the Customs Tariff Act, 1975 by the Finance (No. 2) Act, 2024. The Court relied upon its earlier decision in the case of Mahindra & Mahindra which was upheld by the Supreme Court.
Intersection of Design and Copyright laws – Supreme Court of India formulates two-pronged approach
21 April 2025
In a dispute involving intersection of copyright and design laws, the Supreme Court of India has formulated a two-pronged approach to solve the conundrum caused by Section 15(2) of the Copyright Act, 1957, to ascertain whether a work is qualified to be protected by the Designs Act, 2000.
No IGST under Section 3(7) of Customs Tariff Act on reimports after repairs abroad
19 March 2025
The Delhi High Court has held that Notification No. 36/2021-Cus., amending Notification No. 45/2017-Cus., insofar as it purports to levy an additional levy over and above the IGST imposed under Section 5(1) of the IGST Act, 2017, by adding the words ‘….tax and cess’ is unconstitutional and ultra vires the IGST Act.
Patents – Non-compliance of disclosure norms under Sections 10(4) and (5) leading to non-patentability under Section 3(c)
17 March 2025
The Delhi High Court has upheld the Controller’s order refusing a patent application under Section 3(c) of the Patents Act, 1970, as certain claims of the application were too broad and thus would also cover naturally existing variants of the microorganism. Further, according to the Controller, the claims were not sufficiently disclosed as required under Sections 10(4) and 10(5) of the Patents Act.
Rectification of trademark entry – Only High Court exercising appellate jurisdiction over Registrar, who made the entry, has jurisdiction
10 March 2025
The Madras High Court has held that the particular High Court referred to in Sections 47 and 57 of the Trade Marks Act, 1999 (relating to rectification of a trademark) is the High Court exercising appellate jurisdiction over the Registrar of Trade Marks, who made the entry, rectification of which is being sought.
Arrest powers under Customs and GST laws – Supreme Court clarifies
03 March 2025
The Supreme Court has on 27 February pronounced a detailed judgement on the powers of arrest under the Customs Act, 1962 and under the GST laws. Certain important points as stated by the Apex Court, including certain pre-conditions and safeguards to protect the life and liberty of the arrestees, are highlighted.
LKS advises LÄPPLE Group
27 February 2025
Lakshmikumaran and Sridharan Attorneys (LKS) advised and acted for Fibro India Precision Products Private Limited (Fibro India), a subsidiary of LÄPPLE AG, in the sale and transfer of its rotary table unit business to Fibro Rotary Tables India Private Limited (a newly formed entity of the acquirer), as part of LÄPPLE Group’s global restructuring.