14 May 2021

Design – Compliance with standards when can lead to ‘prior publication’

The Delhi High Court has rejected the contention that compliance with published standards can never be sufficient to constitute ‘prior publication’ of a design. The Court was of the view that this would have to be determined upon a consideration of the particular design and the published standards.


06 May 2021

Distribution of assets in liquidation – No priority for first charge holders if security relinquished

The National Company Law Appellate Tribunal (NCLAT) has held that priorities amongst the secured creditors (first charge or second charge) will not prevail in distribution of assets in liquidation, in a case where the creditors had elected for relinquishment of security interest and for distribution of assets according to Section 53 of the Insolvency and Bankruptcy Code, 2016.


20 April 2021

Provisional attachment – Conditions prescribed by statute must be strictly followed

Observing that the power to order a provisional attachment of the property of the taxable person including a bank account, under Section 83 of the HPGST Act [equivalent to Central Goods and Services Tax Act, 2017] is draconian in nature, the Supreme Court has on 20 April 2021 held that the conditions prescribed by the statute for a valid exercise of this power must be strictly fulfilled.

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