Delhi High Court

Delhi HC questions delay in issue of GST refund & validity of Refund Approval Committee

GSI Products Vs. Union Of India & Ors. (Delhi High Court)

Mr Satyakam informs the Court that Mr Rajesh Prasad has undertaken a complete review of the procedure and in view of what has transpired in the Court, he undertakes to disband the RAC. He proposes to issue appropriate notification to authorize a proper officer in respect of the refunds above the certain value strictly in accordance with t...

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Pre-Notice Consultation mandatory for Service Tax Demands above Rs. 50 Lakhs

Amadeus India Pvt. Ltd. Vs Principal Commissioner, Central Excise, Service Tax and Central Tax (Delhi High Court)

Amadeus India Pvt. Ltd. Vs Principal Commissioner, Central Excise, Service Tax and Central Tax (Delhi High Court) In the present case, as is evident from the impugned SCN, the alleged non-payment of service tax pertains to period between 2012-2013 to 2016-2017. Consequently, there is no ‘preventive’ aspect involved in the SCN ...

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ITC (GST) denial for default of supplier- Delhi HC issued notice to UOI

Bharti Telemedia Ltd. Vs. Union Of India & Ors. (Delhi High Court)

Input Tax credit (GST) Can not be denied to recipient for default on part of the supplier- Delhi High Court issued notice to UNION OF INDIA. Delhi HC issues notice in writ petition challenging Section 16(2)(c), second proviso to Section 16(2)(d) and proviso to Section 16(4) of Central Goods and Service Tax Act, 2017 (CGST Act);...

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Reimbursable expense cannot be disallowed for Non-deduction of TDS

Pr. CIT Vs DLF Commercial Projects Corporation (Delhi High Court)

Pr. CIT Vs DLF Commercial Projects Corporation (Delhi High Court) Neither the provisions of section 194C nor section 194J obliges the person making the payment to deduct anything from contractual payments such as those made for reimbursement of expenses, other than what is defined as “income”. The law thus obliges only amounts...

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Delhi HC stays recovery of interest demanded on gross GST liability

M/s. Landmark Lifestyle Vs. Union Of India & Ors. (Delhi High Court)

Mr. Mittal points out that the calculation of the interest payable for delayed payment of GST as determined by the Respondent is erroneous. According to him, interest has been calculated even on the amount constituting the input tax credit which is in fact to be adjusted against the tax liability. He states that on the actual tax liabilit...

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AO should apply his mind while deciding application for stay of demand

Turner General Entertainment Networks India Pvt. Ltd. Vs ITO (Delhi High Court)

Turner General Entertainment Networks India Pvt. Ltd. Vs ITO (Delhi High Court) This Court is of the opinion that the AO had to necessarily apply his/her mind to the application for stay of demand and pass appropriate orders having regard to the extant directions and circulars including the memorandum of 29.02.2016. This in turn meant [&h...

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Delhi HC restrains I-T dept from taking action Gautam Khaitan

Gautam Khaitan Vs Union of India & Ors (Delhi High Court)

Government cannot exercise powers under Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, prior to statute itself coming into force....

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Allow filing of TRAN-1 online or accept it manually: Delhi HC

Bhargava Motors Vs UOI (Delhi High Court)

Bhargava Motors Vs UOI (Delhi High Court) In the present case also the Court is satisfied that the Petitioner‟s difficulty in filling up a correct credit amount in the TRAN-1 form is a genuine one which should not preclude him from having his claim examined by the authorities in accordance with law. A direction is […]...

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ITC allowed despite non-payment by selling dealer: Delhi HC

On Quest Merchandising India Pvt. Ltd Vs Government of Nct of Delhi & Ors. (Delhi High Court)

In the High Court of Delhi in case of ON QUEST MERCHANDISING INDIA PVT. LTD. Versus GOVT. OF NCT OF DELHI. Held Section 9(2)(g) of Delhi Vat Act, 2004 requiring that the ITC will be allowed subject to the payment of tax by the selling dealer. Held that it was violative of Article 14 of Constitution of India. Purchasing Dealer has paid the...

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Sulekh Sanita Work books or Practice books exempt from GST

Sonka Publication (India) Pvt. Ltd. Vs Union of India & Ors. (Delhi High Court)

Sonka Publication (India) Pvt. Ltd. Vs Union of India & Ors. (Delhi High Court) In this case, a question to be asked is whether the books in question merely help the child in improving the child‘s handwriting by providing space in a book by copying from a written text or does it pose questions to […]...

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