behalf from advertising, offering for sale or selling their products on
e-commerce sites as well as from using the registered corporate names or
domain ... Companies Act, 1956 on 02.05.2005. Defendant No.1 is Flipkart,
an e-commerce company, through which Defendant sells its products. Sale
of impugned products from
E-Commerce (India) Private Limited vs The State Of Bihar on 11 May, 2022
Author: S. Kumar
Bench: Chief Justice , S. Kumar
IN THE HIGH ... PATNA
Civil Writ Jurisdiction Case No.17250 of 2021
======================================================
DHL E-Commerce (India) Private Limited (Earlier DHL E-Commerce (India)
LLP) through Rakesh Kumar Tiwary
quashing, inter alia, on the ground that petitioner-Company is an e-commerce Marketplace/Platform that provides access to Buyers and Sellers through their website ... Therefore, the website of the petitioner-Company operates as a neutral e-commerce platform which serves as a mere conduit for Buyers and Sellers
directing
the Respondent No. 1 and 2 to ensure that the E-
Commerce Entities publish / display the Made in India
option separately and conspicuously ... details like e-mail address, fax,
landline and mobile numbers of customer care as
well as of grievance officer.
(3) No e-commerce entity shall
created new tax challenges. The
typical direct tax issues relating to e-commerce are the difficulties of
characterizing the nature of payment and establishing ... received or receivable for
- Any specified services (Finance Act, 2016) or
- E-commerce supply or Services (Finance Act, 2020 )
e) The following 'Specified Services
form, through the means of
facsimile, electronic-mail (email), internet, intranet,
e-commerce, m-commerce and/or any other means,
to enable transactions of hiring ... electronic form, through the means of facsimile,
electronic-mail (e- mail), internet, intranet, e-
commerce, m-commerce and/or any other means, to
facilitate transactions
taxed as FTS has referred to OECD Report on e-
commerce titled Tax Treaty Charaterization Issues arising from e-
commerce, wherein the nature ... paid, i.e. allowing the consumer to play the computer game
or consult the troubleshooting database.
42. Many categories of e-commerce transactions similarly
involve
ROAD,
SURYANAGAR, PHASE 1,
ELECTRONIC CITY,
BENGALURU-560099, KARNATAKA.
4. MANIPAL E-COMMERCE LIMITED
N-701, NORTH BLOCK,
MANIPAL CENTRE 47,
DICKENSON ROAD, BANGALORE,
KARNATAKA ... ROAD,
SURYANAGAR, PHASE 1,
ELECTRONIC CITY,
BENGALURU-560099,
KARNATAKA.
4. MANIPAL E-COMMERCE LIMITED
N-701, NORTH BLOCK
MANIPAL CENTRE 47,
DICKENSON ROAD,
BANGALORE,
KARNATAKA
collects funds from customers on behalf of its clients
i.e., merchant clients/e-commerce marketing companies. These funds are
then placed in a special ... nodal bank account to petitioner
no.1‟s merchant clients/e-commerce marketing companies, as per pre-agreed
terms and conditions contained in the Nodal
Governments
including the State of Karnataka. The defendant which is a e-
commerce platform is engaged in soliciting / advertising /
exhibiting / offering / endorsing for sale ... aside for
the following reasons:-
(i) The appellant is only an e-commerce intermediary
within the meaning of 'intermediary' as defined under Section
