News
Patents – No deemed abandonment in case of bona fide belief of no necessity of consent under s.39 for patent of addition
11 December 2023
Observing that there was a bona fide belief on the part of the patentee regarding no requirement of permission under Section 39 of the Patents Act, 1970 for foreign filing of patent of addition, when parent invention was first filed in India, the Madras High Court has set aside the order rejecting patent application on the ground that the same was deemed to be abandoned under Section 40.
Guidelines notified for prevention and regulation of Dark Patterns
08 December 2023
The Department of Consumer Affairs, under the Ministry of Consumer Affairs, Food and Public Distribution, has recently notified the Guidelines for Prevention and Regulation of Dark Patterns, 2023 (‘Guidelines’). The same have been also enforced by the Central Consumer Protection Authority on 30 November 2023.
ED cannot initiate PMLA proceedings if criminal conspiracy is not for commission of any scheduled offence
06 December 2023
Recently the Supreme Court has held that the offence of criminal conspiracy under Section 120-B of Indian Penal Code will become a scheduled offence only if the conspiracy relates to commission of an offence which is otherwise a scheduled offence under the Prevention of Money Laundering Act. The Apex Court held that in absence of such other offence being a scheduled offence under PMLA, there cannot be proceeds of crime.
Refund – Time limit under Section 54(1) is not mandatory
01 December 2023
Noting that the term used in Section 54(1) of the CGST Act, 2017 is ‘may’, the Madras High Court has observed that the time limit fixed under Section 54(1) is directory in nature and is not mandatory. According to the Court, it is not mandatory that the refund application must be made within two years, and in appropriate cases, refund application can be made even beyond two years
Valuation – Appeal against enhanced value maintainable even when price initially accepted in B/E or letter
01 December 2023
The CESTAT Ahmedabad has rejected the contention of the Revenue department that by accepting the assessable value and not asking for the speaking order, the value assessed by the assessing officer attains finality and the assessee-importer is precluded from contesting the same.
TRU has no authority to clarify on classification – Circular No. 80/54/2018-GST on classification of polypropylene woven and non-woven bags quashed
20 November 2023
The Delhi High Court has on 16 November 2023 observed that the Tax Research Unit (TRU) of the Ministry of Finance has not been clothed with the authority or jurisdiction to render a clarification with respect to classification of goods
GST Council cannot determine classification of goods – Flavoured milk made from dairy milk is not ‘beverage containing milk’ under Heading 2202
15 November 2023
The Single Bench of the Madras High Court has held that the function of the GST Council is not to determine the classification of goods under the provisions of the Customs Tariff Act, 1975. The High Court also held that flavoured milk made from diary milk is classifiable under Heading 0402 of the Customs Tariff Act, 1975 and not under Heading 2202 ibid.
Trademarks ‘Indian Royal Stag’ and ‘Indian Stag’, both used for IMFL, are deceptively similar with likelihood of confusion
14 November 2023
The Delhi High Court has held that the marks INDIAN ROYAL STAG and INDIAN STAG, both used for IMFL, have necessarily to be regarded as deceptively similar with likelihood of confusion thus leading to prima facie case of infringement.
GI registration fee set to be reduced – Draft GI of Goods (Registration and Protection) (Amendment) Rules issued
07 November 2023
The Ministry of Commerce has on 17 October 2023 issued Draft Geographical Indications of Goods (Registration and Protection) (Amendment) Rules, 2023 to seek objections and suggestions on the amendments to the Geographical Indications of Goods (Registration and Protection) Rules, 2002.
Insolvency – Doctrine of election – IBC provisions can be invoked even after issuance of recovery certificates by DRT
06 November 2023
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, cannot be applied to prevent a financial creditor from approaching the adjudicating authority for initiation of Corporate Insolvency Resolution Process against a corporate debtor.