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Delhi High Court

Latest Posts in Delhi High Court

Section 271D Penalty Proceedings Begin with AO’s Reference: Delhi HC Clarifies Limitation Start

February 9, 2025 303 Views 0 comment Print

Limitation period for Section 271DA penalty should be counted from the date of the assessment order and delay in making the reference could not extend the limitation period

Delhi HC Directs Customs, DRI, DGGI & CGST to Develop Unified SOP for Timely Counsel Instructions

February 9, 2025 51 Views 0 comment Print

Delhi High Court raises concerns over delays in counsel instructions by Customs Department. Directs Customs, DRI, DGGI, and CGST to formulate a unified SOP ensuring prompt and efficient legal proceedings.

Second Section 148A(b) notice cannot be supplemental to first, if it raises entirely new issues

February 9, 2025 1536 Views 0 comment Print

Delhi HC quashes supplementary Section 148A(b) notice issued by AO, citing time limit and monetary limit violations. Highlights limitations under Section 149 of IT Act.

GST Refund eligible on export proceeds in INR through convertible Vostro accounts

February 9, 2025 45 Views 0 comment Print

M/s. Elite International through its Proprietor Shri Rohan Arora Vs Commissioner of CGST Delhi North And Ors. (Delhi High Court) Delhi High Court, in the case of M/s. Elite International through Proprietor Shri Rohan Arora vs. Commissioner of CGST Delhi North & Ors., overturned the rejection of a GST refund application worth ₹16,10,541. The petition […]

Discounting charges not interest for TDS & cannot be disallowed under Section 40(a)(i)

February 8, 2025 201 Views 0 comment Print

Delhi High Court upheld ITAT’s decision in CIT vs. Cargill Global Trading, ruling that discount charges are not interest and not subject to TDS under Section 195.

Delhi HC Dismisses GST Appeals Filed Beyond Limitation Under Section 107(1) & 107(4)

February 8, 2025 333 Views 0 comment Print

Delhi HC dismisses Addichem Speciality LLP’s plea for limitation extension under CGST Act, citing statutory constraints and precedents like Singh Enterprises.

Delhi HC Ruling on Validity of Reassessment Notices Post-Finance Act, 2021

February 7, 2025 534 Views 0 comment Print

Delhi HC ruled on reassessment notices under IT Act, 1961, addressing amendments by Finance Act, 2021, and limitation periods following Supreme Court precedents.

Breaking News: Delhi HC Stays NFRA’s SCN Against Engagement Quality Control Reviewer

February 5, 2025 6171 Views 0 comment Print

Delhi HC examines NFRA’s jurisdiction in issuing show-cause notices to Engagement Quality Control Reviewers (EQCRs) under Section 132(4)(c) of Companies Act, 2013.

Delhi HC Quashes Reassessment Due to Erroneous Grounds in Notice

February 4, 2025 672 Views 0 comment Print

Delhi High Court quashes reopening of assessment for Shri Tarlochan Lal Goel for AY 2011-12 due to erroneous grounds in the reassessment notice.

Seizure of gold bangles worn by foreigner coming to India unjustifiable: Delhi HC

February 4, 2025 474 Views 0 comment Print

Delhi High Court held that gold bangles worn by foreigner coming to India being part of personal effects is not required to be declared. Accordingly, seizure of such gold bangles by customs department is unjustifiable in law.

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