Delhi High Court

Open GST Portal to allow Form TRAN-1 filing electronically or Accept Manually: HC

M/s Arora & Co Vs Union of India & Ors. (Delhi High Court)

The factual position in the present case is not any different and thus, we allow the present petition and direct the respondents to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the same manually on or before 20.11.2019....

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Allow filing of corrected GST TRAN–I Form: HC

M/s. Aadinath Industries & Anr. Vs Union of India & Ors. (Delhi High Court)

M/s. Aadinath Industries & Anr. Vs Union of India & Ors. (Delhi High Court) The Petitioner in that case had also filed the TRAN-I Form within the prescribed period. However, on account of an inadvertent error, the columns had not been correctly filled up and consequently, the ITC was not granted to the petitioner. The […]...

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Allow petitioner to file rectified TRAN-I Form electronically or manually: HC

Lease Plan India Private Limited Vs Government of National Capital Territory of Delhi & Ors. (Delhi High Court)

Thus, we direct the respondent to either open the online portal so as to enable the petitioner to file the rectified TRAN-I Form electronically, or to accept the same manually with correction, on or before 20.09.2019....

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HC on Failure to file TRAN 1 due to technical errors or technical glitches

Uninav Developers Pvt Ltd Vs Union of India And Ors (Delhi High Court)

Uninav Developers Pvt Ltd Vs Union of India And Ors (Delhi High Court) It was held that the entire GST system is still in a trial and error phase and it will be too much of a burden to place on the assessees to expect them to comply with the requirement of law where they […]...

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Delhi HC takes suo motu cognizance of firing /lathicharge by police upon Advocates (Read Order)

Court On Its Own Motion Vs Union Of India & Ors.(Delhi High Court)

This Court has taken suo motu cognizance of incident of police firing as well as lathicharge by the police upon Advocates at Tis Hazari Courts Complex, New Delhi....

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In absence of nexus with business educational expenses of daughter of Director not allowable

M/s JBM Industries Ltd Vs CIT (Delhi High Court)

The Assessing Officer thus concluded that there was no nexus between the higher education expense of Ms. Esha Arya and the business of the assessee and accordingly disallowed the entire sum holding that it was not an expenditure incurred wholly and exclusively for the purpose of business....

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Banks cannot claim from Customers amount Lost by them due to Online Fraud

Tony Enterprises Vs RBI (Kerala High Court)

Bank cannot claim any amount from the customer when a transaction is shown to be a 'disputed transaction'. The bank can recover from the customers only when it can unequivocally prove that the customer was responsible for such transaction, independently through the civil court. The RBI guidelines is a clear mandate to exonerate a customer...

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TDS not dedutible on charges paid to Banks for providing payment gateway

PCIT Vs Make My Trip India Pvt. Ltd. (Delhi High Court)

Services provided by the payment gateway is such that the charges collected by it has to be necessarily treated as fees and not as a commission. The payment in fact is made by one principal to another and it is only being facilitated by the payment gateway by providing a service....

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D.K. Shivakumar gets bail in Money Laundering Case

D.K. Shivakumar Vs Directorate of Enforcement (Delhi High Court)

D. K. Shivakumar Vs Directorate of Enforcement (Delhi High Court) While dealing with the bail application, it is not in dispute that three factors have to be seen viz. i) flight risk, ii) tampering evidence iii) influencing witnesses. Regarding the flight risk, neither argued by learned Additional Solicitor General nor placed any material...

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CESTAT can be temporary GSTAT if GST Council agrees- Suggestion in Delhi HC

Bharatiya Vitta Salahkar Samiti & Anr Vs Union of India & Ors. (Delhi High Court)

He has also made a suggestion that instead of constituting a separate tribunal to deal with GST matters, the CESTAT could be empowered to deal with the same since several cases involve issues relating to customs duties and GST as well....

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