News
Online gaming sector – Developments in October 2023
30 October 2023
The online gaming sector witnessed a series of watershed developments in the GST regime in the month of October 2023 from legislative and litigative standpoint. The key legislative development was the transition into the new deposit-based GST regime which has become effective from 1 October 2023.
Laptops, tablets, personal computers, etc. – Exemption from import authorisation provided in specific cases
26 October 2023
The Indian Ministry of Commerce has on 19 October 2023 relaxed the provisions regarding requirement of import authorisation for import of laptops, tablets, personal computers, etc. It may be noted that the regime requiring import authorisation for laptops, tablets, all-in-one personal computers, and ultra small form factor computers and servers, falling under HSN 8471 of the ITC(HS), will be effective from 1 November 2023.
Refund of service tax is maintainable even when assessment/self-assessment is not challenged in appeal
23 October 2023
The Larger Bench of the CESTAT has held that refund of service tax is maintainable in the absence of any challenge to assessment or self-assessment in appeal under the Finance Act, 1994.
‘Appropriate Office’ under Patents Rule 4 is not dispositive of jurisdiction of High Court under Article 226 of Constitution
18 October 2023
The Single Judge of the Madras High Court in the case of Adiuvo Diagnostics Private Limited v. Union of India and Ors. [Judgement dated 27 September 2023 in WP(IPD)/23/2023] was adjudicating a writ petition by a pre-grant opponent against a refusal of a pre-grant opposition against a patent application [9067/DELNP/2010], leading to its grant.
Divisional Patent Applications in India – Delhi High Court clarifies the scope
16 October 2023
The Division Bench of the Delhi High Court in the case of Syngenta Limited v. Controller of Patents and Designs was adjudicating a referral by a Single Judge, concerning the scope of divisional patent applications under Section 16 of the Patents Act, 1970. The Division Bench held that while plurality of inventions is required to file a divisional application, the plurality can be ascertained from the provisional or complete specification and need not be mandatorily restricted to the claims.
Scope of diagnostic methods under Section 3(i) of the Patents Act - Madras High Court elucidates
14 October 2023
In a first by an Indian Court, the Single Judge of the Madras High Court in the case of The Chinese University of Hong Kong and Sequenom, Inc. v. The Assistant Controller of Patents and Designs, CMA (PT) No.14 of 2023 (Judgement dated 12 October 2023) interpreted the scope of the exclusion for diagnostic methods under Section 3(i) of the Patents Act, 1970 (‘Act’) and held that the invention claimed in the instant case is not excluded under Section 3(i) of the Act.
Valuation (Customs) – Unattested copies of export declarations filed by foreign supplier when cannot be basis for enhancement of value
10 October 2023
The Supreme Court has affirmed the decision of CESTAT, which had held that unattested copies of export declarations filed by the foreign supplier before the foreign Customs authorities cannot be relied upon for the purpose of enhancement of value of goods imported in India.
Insolvency – No unfettered discretion with Liquidator to cancel valid auction on mere expectation of higher price in future
04 October 2023
In a case where the Liquidator after issuing the certificate that the appellant had won the auction of the subject property, cancelled the e-auction without giving any justification or reason for such cancellation, the Supreme Court has stated that it is incomprehensible that an administrative authority can take a decision without disclosing the reasons for taking such a decision.
Recovery – Closure of financial year, or bank holidays, cannot justify recovery on the day next to the date of unfavourable order
28 September 2023
The Patna High Court has held that imminent bank holidays of 2 or 3 days and the close of the financial year cannot be the valid reasons to justify an expedient recovery under the proviso to Section 78 of the CGST Act, 2017
Order prohibiting assessee to deal with goods is not a stop gap for Department to take decision on seizure
28 September 2023
The Delhi High Court has rejected the contention of the Department that it is open for the concerned authorities conducting search, to first pass an order under the first proviso to Section 67(2) of the CGST Act (directed not to deal with the goods in question) and, thereafter, take an informed decision whether to seize the goods.