Delhi High Court directs assessee to appellate remedy for ITC denial due to delayed GSTR-3B filing, citing factual issues and available statutory appeal under CGST Act.
Delhi High Court directs CGST Department to release Rs. 5 Cr GST ITC refund with interest to JVG Technology, citing no pending appeal against appellate order.
Delhi High Court dismisses service tax appeal on educational construction, directing Revenue to Supreme Court due to jurisdictional limitations under Section 35L.
Delhi High Court permits Prince Diamond Jewellers to appeal an excess ITC demand, despite limitation, after the assessee claimed non-receipt of the show cause notice.
Delhi High Court directs GST registration cancellation for Sparkle Gold from February 1, 2023, setting aside retrospective cancellation to 2018 due to lack of notice.
Delhi High Court dismisses MHJ Metaltechs’ plea against a ₹155 crore GST fraud demand, citing impact on exchequer and adherence to natural justice.
Delhi High Court upholds transfer of assessment jurisdiction to Faridabad for Alta Vista Info Solutions, citing connections to a search operation and director.
Delhi High Court mandates SS Enterprises to appeal a Rs. 36 lakh GST penalty and receive “relied upon documents” for a fair hearing, addressing procedural and ITC fraud allegations.
An Income Tax appeal is dismissed based on CBDT circulars, as the tax effect falls below the ₹2 crore threshold, clarifying tax calculation rules.
Delhi High Court stays challenge to GST limitation extension notifications, pending Supreme Court decision on the validity of similar Central and State tax notifications.
