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  • Commentaries
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Delhi High Court Case Commentaries

“Three Calendar Months” Rule under Section 73(2) of the CGST Act – A Commentary on Tata Play Ltd. v. Sales Tax Officer (2025 DHC 6172-DB)

“Three Calendar Months” Rule under Section 73(2) of the CGST Act – A Commentary on Tata Play Ltd. v. Sales Tax Officer (2025 DHC 6172-DB)

Date: Jul 30, 2025
“Three Calendar Months” Rule under Section 73(2) of the CGST Act – A Commentary on Tata Play Ltd. v. Sales Tax Officer (2025 DHC 6172-DB) 1. Introduction Tata Play Ltd. v. Sales Tax Officer (2025 DHC...
“Doctrine of Credible Evidence” for Tax-Evasion Prosecutions: A Commentary on Anurag Dalmia v. Income Tax Office (2025 DHC 5859)

“Doctrine of Credible Evidence” for Tax-Evasion Prosecutions: A Commentary on Anurag Dalmia v. Income Tax Office (2025 DHC 5859)

Date: Jul 24, 2025
“Doctrine of Credible Evidence” for Tax-Evasion Prosecutions: A Structured Commentary on Anurag Dalmia v. Income Tax Office (Delhi High Court, 2025) 1. Introduction Case Citation: Anurag Dalmia v....
“Identity Before Disclosure” – Delhi High Court Clarifies Section 104A Prerequisites and Supremacy of the Patents Act over Commercial Courts Act in Process-Patent Suits

“Identity Before Disclosure” – Delhi High Court Clarifies Section 104A Prerequisites and Supremacy of the Patents Act over Commercial Courts Act in Process-Patent Suits

Date: Jul 24, 2025
“Identity Before Disclosure” – Delhi High Court Clarifies Section 104A Prerequisites and Supremacy of the Patents Act over Commercial Courts Act in Process-Patent Suits Introduction In F-Hoffmann-La...
Automatic Stay on Recovery & Non-Defaulter Status upon Sec. 107 CGST Appeal – A Commentary on Shri Sarabjeet Singh v. Commissioner of SGST, Delhi (2025 DHC 5864-DB)

Automatic Stay on Recovery & Non-Defaulter Status upon Sec. 107 CGST Appeal – A Commentary on Shri Sarabjeet Singh v. Commissioner of SGST, Delhi (2025 DHC 5864-DB)

Date: Jul 22, 2025
Automatic Stay on Recovery & Non-Defaulter Status upon Sec. 107 CGST Appeal Commentary on Shri Sarabjeet Singh, Proprietor of M/s Khurana Associates v. Commissioner of SGST, Delhi & Ors. (2025 DHC...
Re-Arrest after a Procedurally Invalid Arrest – The New Rule from Anwar Khan @ Chacha & Ors. v. State (2025 DHC 5600)

Re-Arrest after a Procedurally Invalid Arrest – The New Rule from Anwar Khan @ Chacha & Ors. v. State (2025 DHC 5600)

Date: Jul 16, 2025
Re-Arrest after a Procedurally Invalid Arrest – The New Rule from Anwar Khan @ Chacha & Ors. v. State NCT of Delhi (2025 DHC 5600) 1. Introduction The Delhi High Court’s decision in Anwar Khan @...
Mubina v. Commissioner of Customs: Delhi High Court Outlaws Pre-Printed Waiver of SCN & Affirms Personal Jewellery Exemption

Mubina v. Commissioner of Customs: Delhi High Court Outlaws Pre-Printed Waiver of SCN & Affirms Personal Jewellery Exemption

Date: Jul 10, 2025
Mubina v. Commissioner of Customs: Delhi High Court Outlaws Pre-Printed Waiver of SCN & Affirms Personal Jewellery Exemption 1. Introduction The Delhi High Court’s decision in Mubina v. Commissioner...
“Delay-and-Age Leniency Doctrine” – Delhi High Court Clarifies ‘Special Reasons’ for Reducing Minimum Sentence under the Prevention of Corruption Act

“Delay-and-Age Leniency Doctrine” – Delhi High Court Clarifies ‘Special Reasons’ for Reducing Minimum Sentence under the Prevention of Corruption Act

Date: Jul 10, 2025
“Delay-and-Age Leniency Doctrine” – Delhi High Court Clarifies ‘Special Reasons’ for Reducing Minimum Sentence under the Prevention of Corruption Act 1. Introduction Case: Surendra Kumar v. CBI, 2025...
Expanding Bodily Autonomy: Delhi High Court Allows Termination Beyond 24-Weeks for Minor Rape Victims Despite Medical-Board Dissent

Expanding Bodily Autonomy: Delhi High Court Allows Termination Beyond 24-Weeks for Minor Rape Victims Despite Medical-Board Dissent

Date: Jul 3, 2025
Expanding Bodily Autonomy: Delhi High Court Allows Termination Beyond 24-Weeks for Minor Rape Victims Despite Medical-Board Dissent 1. Introduction The Delhi High Court’s decision in Minor A (Through...
“Doctrine of Candour & Locus Standi” Reinforced – Commentary on Gulshan Babbar Advocate v. State of NCT of Delhi & Ors. (2025 DHC 5184)

“Doctrine of Candour & Locus Standi” Reinforced – Commentary on Gulshan Babbar Advocate v. State of NCT of Delhi & Ors. (2025 DHC 5184)

Date: Jul 3, 2025
“Doctrine of Candour & Locus Standi” Reinforced – Commentary on Gulshan Babbar Advocate v. State of NCT of Delhi & Ors. (2025 DHC 5184) 1. Introduction The Delhi High Court’s decision dated 2 July...
“Matching Ammunition” and Fair-Trial Estoppel in Defence Tenders: Delhi High Court’s Framework for Rifle Trials and Judicial Restraint

“Matching Ammunition” and Fair-Trial Estoppel in Defence Tenders: Delhi High Court’s Framework for Rifle Trials and Judicial Restraint

Date: Jul 2, 2025
“Matching Ammunition” and Fair-Trial Estoppel in Defence Tenders: A Structured Commentary on Stumpp Schuele Lewis Machine Tools Pvt Ltd v. Union of India & Ors. (2025 DHC 5134) Court: Delhi High...
No Monopoly over Unused Goods within Same Trademark Class – A Commentary on RSPL Health Pvt. Ltd. v. Sun Pharma Laboratories Ltd. (2025 DHC 4961-DB)

No Monopoly over Unused Goods within Same Trademark Class – A Commentary on RSPL Health Pvt. Ltd. v. Sun Pharma Laboratories Ltd. (2025 DHC 4961-DB)

Date: Jun 17, 2025
No Monopoly over Unused Goods within Same Trademark Class – A Commentary on RSPL Health Pvt. Ltd. v. Sun Pharma Laboratories Ltd. (2025 DHC 4961-DB) 1. Introduction The Division Bench of the Delhi...
“Watali Plus” – Delhi High Court Re-affirms the Elevated Bail Threshold post-Charge under UAPA and Rejects House-Arrest as a Surrogate Remedy

“Watali Plus” – Delhi High Court Re-affirms the Elevated Bail Threshold post-Charge under UAPA and Rejects House-Arrest as a Surrogate Remedy

Date: Jun 17, 2025
“Watali Plus” – Delhi High Court Re-affirms the Elevated Bail Threshold post-Charge under UAPA and Rejects House-Arrest as a Surrogate Remedy 1. Introduction The Division Bench of the Delhi High...

        Vikram Yadav v. State (NCT of Delhi), 2025 DHC 4946 — 
        “The Reasoned-Review Mandate”: Delhi High Court re-shapes Sentence Review Board procedure for premature release

Vikram Yadav v. State (NCT of Delhi), 2025 DHC 4946 — “The Reasoned-Review Mandate”: Delhi High Court re-shapes Sentence Review Board procedure for premature release

Date: Jun 17, 2025
“The Reasoned-Review Mandate” – Commentary on Vikram Yadav v. State (Govt. of NCT of Delhi), 2025 DHC 4946 1. Introduction The Delhi High Court’s judgment dated 11 June 2025 in Vikram Yadav v. State...
“Partnership Estoppel” in Trademark Law: Delhi High Court bars Ex-Partner from Rebranding with Acknowledged Mark – Comment on Newgen IT v. Newgen Software (2025)

“Partnership Estoppel” in Trademark Law: Delhi High Court bars Ex-Partner from Rebranding with Acknowledged Mark – Comment on Newgen IT v. Newgen Software (2025)

Date: Jun 16, 2025
“Partnership Estoppel” in Trademark Law: Delhi High Court bars Ex-Partner from Rebranding with Acknowledged Mark Commentary on NEWGEN IT Technologies Ltd. v. NEWGEN Software Technologies Ltd. (2025...

        “Belated Recovery Demands after Superannuation Are Void unless Pre-adjudicated” 
        – A Commentary on State of Madhya Pradesh v. K.M. Shukla & Anr., 2025 DHC 4958-DB

“Belated Recovery Demands after Superannuation Are Void unless Pre-adjudicated” – A Commentary on State of Madhya Pradesh v. K.M. Shukla & Anr., 2025 DHC 4958-DB

Date: Jun 16, 2025
Belated Recovery Demands after Superannuation Are Void unless Pre-adjudicated – Delhi High Court clarifies Rule 19-C AIS Rules & State Recovery Powers Introduction In State of Madhya Pradesh v. K.M....
Commissioning-Centric “Delivery”: Delhi High Court Redefines the Rejection Clock under Clause 2102 – Comment on Hindustan Hydraulics Pvt. Ltd. v. Union of India (2025 DHC 4927)

Commissioning-Centric “Delivery”: Delhi High Court Redefines the Rejection Clock under Clause 2102 – Comment on Hindustan Hydraulics Pvt. Ltd. v. Union of India (2025 DHC 4927)

Date: Jun 16, 2025
Commissioning-Centric “Delivery”: Delhi High Court Redefines the Rejection Clock under Clause 2102 Commentary on Hindustan Hydraulics Pvt. Ltd. v. Union of India (2025 DHC 4927) 1. Introduction This...
No Arbitration Reference After Closure of Written Statement – Commentary on R. Santosh v. One97 Communications Ltd. (2025 DHC 4963-DB)

No Arbitration Reference After Closure of Written Statement – Commentary on R. Santosh v. One97 Communications Ltd. (2025 DHC 4963-DB)

Date: Jun 13, 2025
No Arbitration Reference After Closure of Written Statement – A Detailed Commentary on Delhi High Court’s Decision in R. Santosh v. One97 Communications Ltd. (2025 DHC 4963-DB) 1. Introduction The...
“Possession First”:  Delhi HC clarifies that restitution of immovable property is a
            pre-condition to monetary recovery and that disputed possession
            issues defeat a summary-judgment motion under Order XIII-A
            –  Commentary on Reliance Eminent Trading & Commercial Pvt. Ltd. v. Delhi Development Authority (2025 DHC 4932)

“Possession First”: Delhi HC clarifies that restitution of immovable property is a pre-condition to monetary recovery and that disputed possession issues defeat a summary-judgment motion under Order XIII-A – Commentary on Reliance Eminent Trading & Commercial Pvt. Ltd. v. Delhi Development Authority (2025 DHC 4932)

Date: Jun 10, 2025
“Possession First” – Delhi High Court reiterates that a purchaser must return or establish transfer of possession before demanding refund, and that such contested possession issues preclude summary...
Refining Income-Tax Deduction in Motor Accident Compensation – Delhi High Court clarifies methodology in Universal Sompo v. Dinesh Kumar Singh (2025)

Refining Income-Tax Deduction in Motor Accident Compensation – Delhi High Court clarifies methodology in Universal Sompo v. Dinesh Kumar Singh (2025)

Date: Jun 10, 2025
Refining Income-Tax Deduction in Motor Accident Compensation – Delhi High Court clarifies methodology in Universal Sompo v. Dinesh Kumar Singh (2025) 1. Introduction The Delhi High Court’s decision...
Strict Compliance with Section 138(b): Delhi High Court Re-asserts the Necessity of a Specific Demand Notice in Cheque Dishonour Cases

Strict Compliance with Section 138(b): Delhi High Court Re-asserts the Necessity of a Specific Demand Notice in Cheque Dishonour Cases

Date: Jun 10, 2025
Strict Compliance with Section 138(b): Delhi High Court Re-asserts the Necessity of a Specific Demand Notice in Cheque Dishonour Cases Introduction In Barun Bhanot v. M/s Annie Impexpo Marketing Pvt....
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