News
35th Meeting of GST Council – Decisions on rate changes and time extensions
24 June 2019
24th June 2019 The 35th meeting of GST Council was held on 21-6-2019. Some of the important recommendations relating to time extension are, Due date for furnishing of Form GSTR-9, Form GSTR-9A and reconciliati
Design registration – Argument of functional differences, not material
20 June 2019
20th June 2019 The Calcutta High Court has upheld the Controller’s Order cancelling the design registration in respect of Coaster Brake Hub because it was not significantly distinguishable from the prior design of the Russian model published ea
Copyrights – Architect cannot restrain building owner from demolishing it
20 June 2019
20th June 2019 The Delhi High Court has held that the Plaintiff’s (architect’s) copyright in the work of architecture does not extend to any rights over the building based on the architecture such that plaintiff can seek damages for demolition of
Flash sale price acceptable for Customs valuation purposes: WCO
20 June 2019
20th June The Technical Committee on Customs Valuation at WCO has at its 48th Session recently adopted an instrument (Advisory Opinion 23.1) on valuation of goods purchased in a flash sale. Reiterating transaction value as primary basis under
Trademarks – Passing-off when mark used in cognate and allied products
11 June 2019
11th June 2019 In a case where Plaintiff and Defendant sold tea and biscuits respectively under the mark TODAY, Delhi High Court has held that adoption of the mark for biscuit, which is a cognate and allied product of tea, will result in deception th
Trademarks – Nutraceuticals are akin to medicines for test of passing off
11 June 2019
11th June 2019 In a case involving registered trademark names of nutraceuticals with both products having ‘GLO’ as prefix, the Delhi High Court has held that mere fact that products are not pharmaceuticals, is not convincing for adoption of less
Kerala Flood Cess will be imposed from 1st of July 2019
11 June 2019
11th June 2019 Kerala Flood Cess on intra-State supplies of certain goods and services in the State of Kerala will be imposed from 1st of July 2019 for the period of two years. This Cess was earlier proposed in the Kerala Fina
IGST not payable on supplies from Duty Free Shops at International Airport
11 June 2019
11th June 2019 Allahabad High Court has, in a PIL, held that supply of imported goods to Duty Free Shops (DFS) and from DFS at international airport do not attract any customs duty or IGST. The Court in this regard noted that the effective tax
Amendment to Section 148 of Negotiable Instruments Act has retrospective application
07 June 2019
7th of June While considering the objects for the amendment to Section 148 of the Negotiable Instruments Act, 1881 and the interpretation of Section 148 of the NI Act, the Supreme Court held that Section 148 of the NI Act as amended, shall be applicabl
Claim under s.70 of Contract Act when parties have a binding contract
07 June 2019
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