Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
In a commercial suit alleging continuing infringement of patent and design rights, the issue was whether the plaint "contemplates any urgent interim relief" under Section 12A of the Commercial Courts Act so as to dispense with pre-institution mediation despite delay in filing. The Court held that continuing manufacture, sale, or offer for sale constitutes a recurring cause of action, and mere delay does not legalise infringement or bar injunctive relief; urgency must be assessed from the plaint and annexed material showing ongoing injury, irreparable harm, and public interest in preventing deception, not by deciding merits. The High Court's approach treating delay as negating urgency was set aside; the impugned orders were quashed and the appeal allowed - SC
In a commercial suit alleging continuing infringement of patent and design rights, the issue was whether the plaint "contemplates any urgent interim relief" under Section 12A of the Commercial Courts Act so as to dispense with pre-institution mediation despite delay in filing. The Court held that continuing manufacture, sale, or offer for sale constitutes a recurring cause of action, and mere delay does not legalise infringement or bar injunctive relief; urgency must be assessed from the plaint and annexed material showing ongoing injury, irreparable harm, and public interest in preventing deception, not by deciding merits. The High Court's approach treating delay as negating urgency was set aside; the impugned orders were quashed and the appeal allowed - SC
Note: It is a system-generated summary and is for quick reference only.