The latest updates on relevant areas of law, curated by our team to be the most useful to clients as well as fellow legal practitioners.


Cenvat credit on GTA services for outward transportation of goods to buyer’s premises – CESTAT Larger Bench distinguishes SC decision in Ultratech Cement

28 十二月 2023

The Larger Bench of the CESTAT has held that for the purpose of eligibility of Cenvat credit on GTA service used for outward transportation, where clearances of goods are against FOR contract basis, the authority needs to ascertain the ‘place of removal’ by applying the judgments of the Supreme Court in Emco and Roofit Industries, the Karnataka High Court decision in Bharat Fritz Werner, and the CBEC Circular dated 8 June 2018.

Proof of Right under the Patents Act, 1970 – Madras High Court provides clarity

28 十二月 2023

In a recent decision dated 19 December 2023[1], the Single Judge of the Madras High Court addressed an important issue in relation to the date of assignment and the date of declaration of the assignment, in the context of proof of right under the Patents Act, 1970 (‘Act’).

Extended Producer Responsibility (EPR) for Used Oils

18 十二月 2023

The Ministry of Environment, Forest, and Climate Change issued the Hazardous and Other Waste (Management and Transboundary Movement) Second Amendment Rules, 2023 (‘Amendment’) on 18th September 2023.

Patents – Use of laminate in prior art cannot motivate person skilled in such art to consider use of a film on standalone basis

14 十二月 2023

The Madras High Court has set aside the decision of the Patent Office rejecting the patent application on grounds that the claimed invention was obvious and does not satisfy the requirements of Section 2(1)(ja) of the Patents Act, 1970 relating to ‘inventive step’

Patents – No deemed abandonment in case of bona fide belief of no necessity of consent under s.39 for patent of addition

11 十二月 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 十二月 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 十二月 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 十二月 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 十二月 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 十一月 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

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