Delhi High Court halts coercive recovery for Shiningkart’s GST interest demand, noting overlapping claims from state and central authorities for the same period.
Delhi High Court directs authorities to accept and re-hear L&T’s rectification application for a ₹2.38 crore GST demand, citing a prior dismissal without hearing and data availability.
ITAT Delhi quashes a Rs. 418 crore reassessment order for AY 2009-10 because the notice for reopening under Section 148 was not validly served on the assessee.
The Delhi ITAT has quashed a reassessment based on “borrowed satisfaction,” ruling that the tax department acted without independent inquiry and on suspicion, not tangible material.
The ITAT Delhi upheld the genuineness of a long-term capital gain, ruling that an LTCG exemption cannot be denied solely based on suspicion, if the transaction is supported by documentary evidence
The ITAT Delhi has upheld the deletion of an addition for alleged bogus loss from Client Code Modification. The tribunal ruled that the mere non-response of a broker to an inquiry is not enough to prove connivance without concrete evidence
The ITAT Delhi has ruled that a charitable institution’s Section 11 exemption can’t be fully denied for a violation under Section 13. Exemption is restricted only to the extent of the offending amount.
ITAT Delhi annuls Mahagun Group assessments, ruling that the mandatory approval u/s 153D was given mechanically and without proper application of mind, defeating the legislative intent.
Delhi HC clarifies the conditions under which a refund can be withheld under Section 54(11) of Central Goods and Service Tax (CGST) Act, 2017.
The Delhi High Court has ruled that a GST taxpayer is not a defaulter if an appeal with a pre-deposit is pending. The court directed authorities to issue an NOC and process a fresh GST registration.
