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We understand the constant need to stay informed about the latest developments in your field. In this section, we curate the most relevant and impactful updates covering developments in various laws.

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

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’).

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Extended Producer Responsibility (EPR) for Used Oils

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.

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

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’

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

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.

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Guidelines notified for prevention and regulation of Dark Patterns

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.

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ED cannot initiate PMLA proceedings if criminal conspiracy is not for commission of any scheduled offence

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.

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Refund – Time limit under Section 54(1) is not mandatory

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.

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Valuation – Appeal against enhanced value maintainable even when price initially accepted in B/E or letter

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.

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TRU has no authority to clarify on classification – Circular No. 80/54/2018-GST on classification of polypropylene woven and non-woven bags quashed

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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GST Council cannot determine classification of goods – Flavoured milk made from dairy milk is not ‘beverage containing milk’ under Heading 2202

The Single Bench of the Madras High Court has held that the function of the GST Council is not to determine the classification of goods under the provisions of the Customs Tariff Act, 1975. The High Court also held that flavoured milk made from diary milk is classifiable under Heading 0402 of the Customs Tariff Act, 1975 and not under Heading 2202 ibid.

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