Delhi HC dismissed the writ petition, holding that a fresh examination of a GST refund claim after an appellate order can be challenged through the statutory appeal.
Delhi HC quashed a block assessment under Section 158BC, holding Section 143(2) notice was mandatory and post-search material could not sustain the assessment.
Delhi HC upheld deletion of Section 56 addition after holding Rule 11UA applicable for AY 2014-15 could not be replaced with the amended formula effective from AY 2018-19.
Delhi High Court dismissed the Revenues appeal, holding that no substantial question of law arose where additions were based on uncorroborated third-party search material without independent evidence.
Delhi HC dismissed the writ against a Section 74 order, holding the issues should be examined by the appellate authority under Section 107 CGST Act.
Delhi HC set aside service tax demand and refund rejection, holding telecommunication services qualified as export of service under applicable rules.
Delhi HC disposed of the writ after DGGI directed restoration of the provisionally attached bank account and directed the bank to de-freeze it.
Delhi HC dismissed the Revenue’s appeal, holding that the ITAT’s finding on Section 153C and the AY 2009-10 assessment required no interference.
Delhi HC held ESOP discount is allowable under Section 37(1), setting aside the Tribunal’s order by following the Karnataka HC ruling in Biocon.
Delhi HC restored a GST registration cancellation appeal, holding Supreme Court limitation extension orders applied to the condonable period under Section 107.
