Delhi High Court held that the department after issuance of summons couldn’t arrest the respondent/accused unless warrants were issued by the Special Court on requisite grounds. The exercise of power of arrest by the department was totally unjustifiable. Accordingly, bail granted.
Delhi High Court orders re-adjudication for Assessment Year 2019-20, regarding income from the sale of khadi yarn, emphasizing verification of additional documents.
Delhi High Court ruled that attaching bank accounts in GST cases cannot be based on mere assumptions, and the law must be followed.
Delhi High Court granted the bail to the petitioner (Chartered Accountant) under Prevention of Money Laundering Act 2022 based on the plea of the petitioner that he has acted on the basis of information and records provided by his client.
Delhi High Court held that on account of lack of facts and material particulars, the relief as sought by the petitioner not granted. Concluded that if material facts are suppressed or distorted, the very functioning of writ courts and exercise would become impossible.
Delhi High Court held that as discrepancies in sales figures as well as physical stock not explained, the assessing authority took a fair view in enhancing sales by 10% of net GTO after deducting the stock transfer figure of GTO. Accordingly, levy of tax with interest confirmed.
The Delhi High Court confirms the annulment of an assessment order in the case of PCIT vs. Anuj Bansal, citing mechanical approval under Section 153D of the Income Tax Act.
Delhi High Court nullifies penalty and demand notice in Allied Engineering Works vs. National Faceless Assessment Centre case, citing a lack of a fair hearing.
Delhi High Court’s ruling on deductibility of provident fund and ESI payments made after the due date due to a national holiday. Analysis and implications.
The Delhi High Court quashes the retrospective cancellation of GST registration for Krishna Traders, emphasizing closure of business and fair proceedings.
