Delhi High Court held that mere delay in the pronouncement of a judgment, by itself, is not sufficient to invalidate the decision of Debts Recovery Appellate Tribunal [DRAT]. Accordingly, judgement of DRAT upheld and petition dismissed.
The Court examined whether payments for live sports telecast amount to royalty. It ruled that without recording or re-telecast rights, live feed payments lack enduring benefit and are not taxable as royalty.
The court held that ITC cannot be denied solely due to delayed return filing when statutory amendments retrospectively permit such credit. The matter was remitted for fresh consideration on merits.
The Court declined bail after finding prima facie material showing active involvement in an alleged illegal coal levy network. The ruling underscores a stricter approach to bail in serious economic offences.
The High Court closed the writ petition after noting that the GST Appellate Tribunal had been constituted and was operational. Taxpayers were allowed to file statutory appeals without limitation objections.
The Court held that assessment orders under Section 62 stand deemed withdrawn where returns and dues are filed within extended timelines. Delays were condoned, subject to payment of interest and late fees.
The High Court quashed denial of ITC for FY 2019–20 made under Section 16(4). Authorities were directed to reconsider the claim in light of Section 16(5) after granting a hearing.
The court upheld higher VAT by classifying woollen felt components as machinery parts, holding that their exclusive industrial use outweighed textile-based definitions.
The High Court flagged an unexplained delay of more than ten years in finalising customs assessments after provisional release. Authorities were directed to complete assessments within six weeks.
The Court refused to entertain a writ against a GST adjudication order, holding that a statutory appeal was available. The ruling reiterates that writ jurisdiction will not be exercised when an effective alternative remedy exists.
