08 May 2024

Patents – Method for compressing digital media – Delhi High Court sets aside objections under Section 3(k) relating to computer programme

The Delhi High Court has directed for grant of a patent titled ‘Reversible 2-Dimensional Pre-/Post-Filtering for Lapped Biorthogonal Transform’, which was related to a digital media (e.g., video and image) processor and the manner in which the processor is programmed for compression of two-dimensional digital media using lapped transforms.


06 May 2024

Valuation of exports – Amount paid by foreign buyer to overseas agent of Indian exporter is not includible

The CESTAT Hyderabad has set aside the Order-in-Original passed by Commissioner of Customs (Preventive) demanding customs duty on export of iron ore fines wherein the overseas buyer had directly paid commission to overseas agent of the Indian exporter.


03 May 2024

GST – Penalty under Section 122(1A) can only be imposed on a ‘taxable person’

The Bombay High Court has set aside the show cause notice invoking the provisions of Section 122(1A) and Section 137 of the CGST Act, 2017 to impose huge penalty and to initiate prosecution against the petitioner, who was an individual and employee (Senior Tax Operations Manager cum Authorised Person) of the company against whom demand was raised.

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