Delhi High Court

Section 14(1A) of SARFAESI not bars appointment of advocates as receivers

Rahul Chaudhary Vs Andhra Bank and Ors. (Delhi High Court)

The insertion of sub-section (1A) in Section 14 of SARFAESI Act, the only change that has been brought about is that the District Magistrate/CMM has now the discretion to appoint even their subordinate officers as receivers. Pertinently, sub-section (1A) of Section 14 does not bar the appointment of advocates as receivers. The same positi...

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 MTNL No Longer eligible for Exemption From Provident Fund Act

Mahanagar Telephone Nigam Ltd. Vs Union Of India & Ors. (Delhi High Court)

Mahanagar Telephone Nigam Ltd. Vs Union Of India & Ors. (Delhi High Court) In the present case, respondent no.3 was satisfied while granting relaxation that the establishment may be eligible for granting exemption by the appropriate authority and thus the relaxation order was issued at that point in time in the year 1988. However, it ...

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HC allows Manual Rectification of Form GSTR-1

Vadehra Builders Pvt. Ltd. Vs Union of India & Anr. (Delhi High Court)

Subject to final outcome of the writ petition, we permit the petitioner to rectify the return in GSTR 1 Form for the period November, 2017  in respect of the six recipients noted in the tabulation hereinabove, by correcting their GSTIN Nos....

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HC directs Govt to allow appellant to file rectified TRAN-I

Godrej & Boyce Mfg. Co. Ltd. Vs Union of India & Ors. (Delhi High Court)

Godrej & Boyce Mfg. Co. Ltd. Vs Union of India & Ors. (Delhi High Court) Admittedly there has been a typographical/ clerical error on the part of the petitioner which the petitioner is entitled to correct while filling up the TRAN-I Form, we dispose of this writ petition by directing the Respondents “to either open […]...

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Customs not to recover from legal heirs of deceased noticees/assessees

Amandeep Singh Sehgal Vs Commissioner of Customs (Preventive) (Delhi High Court)

Amandeep Singh Sehgal Vs Commissioner of Customs (Preventive) (Delhi High Court) Customs Department cannot proceed against legal heirs of a deceased noticee/assessee against whom there may be proceedings for recovery of customs duty. The Delhi High Court while holding so, observed that there is no machinery provision in the Customs Act, 1...

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Seizure, absence of SCN | Right to unconditional release when not available

Wide Impex Vs Principal Commissioner of Customs (Import) (Delhi High Court)

Delhi High Court has observed that second proviso to Customs Section 110(2), stating that in case of provisional release, period of 6 months for SCN would not apply, is to make sure that at least seized goods are provisionally released quickly. The Court held that 2nd proviso, inserted by Finance Act, 2018, did not take away what was alre...

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S. 147/148 AO cannot review his decision & reopen on a change of opinion

BPTP Limited Vs PCIT (Delhi High Court)

BPTP Limited Vs PCIT (Delhi High Court) Section 147 of the IT Act does not allow the reassessment of an income merely because of the fact that the assessing officer has a change of opinion with regard to the interpretation of law differently on the facts that were well within his knowledge even at the […]...

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ITC cannot be denied for not having evidence of efforts made to submit GST TRAN-1

SRC Aviation (P) Ltd. Vs Union of India & Ors. (Delhi High Court)

SRC Aviation (P) Ltd. Vs Union of India & Ors. (Delhi High Court) it may be noted that as per Notification No. 49/2019 dated 09.10.2019 issued by CBIC, the date prescribed for filing of Form GST TRAN-1 under Rule 117 (1A) of the CGST Rules has been extended to 31.12.2019. This itself demonstrates that the […]...

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Delhi High Court Judgement On ITAT Members Appointments

Union of India & Anr. Vs. Ashok Kumar Saroha and Ors. (Delhi High Court)

In this case two respondents had approached the Tribunal since their applications for selection to the post of Member, Income Tax Appellate Tribunal (‘ITAT’) were not considered as valid since all their APARs were not received before the stipulated date i.e. 30.08.2018....

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Liability to pay demurrage is on importer, irrespective of reason for seizure /detention of goods

Global Impex Vs Manager, Celebi Import Shed And Anr. (Delhi High Court)

Global Impex Vs Manager, Celebi Import Shed And Anr. (Delhi High Court) (i) The custodian has a lien over the imported goods, consigned to its custody. This lien may be statutory, as provided under the IAA Act, all the Major Port Trusts Acts, or contractual. It may also be relatable to Sections 170 and 171 […]...

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