Supreme Court to rule on GST deadline extensions (Notifications 9 & 56/2023). Delhi HC sets aside order, grants taxpayer fresh hearing.
Further, the balance of convenience also lies in favour of the plaintiff and against the defendants. Great prejudice shall be caused to the plaintiff if interim relief is not granted to the plaintiff.
Delhi High Court didn’t entertain the writ petition in the matter of fraudulent availment of Input Tax Credit without actual supply of goods or services since appellate remedy under section 107 of the CGST Act available.
Delhi High Court sets aside retrospective GST registration cancellation, ruling authorities must provide reasons and proper notice for retroactive effect.
Delhi High Court quashes a tax order, citing improper service of the show cause notice uploaded only under the ‘Additional Notices’ tab on the GST portal.
Delhi High Court sets aside tax demand orders, ruling show cause notices hidden in a non-obvious portal tab did not constitute proper service.
Delhi High Court dismissed the anticipatory bail application and held that statutory requirement of prior approval under section 17A of the Prevention of Corruption Act, 1988 not attracted in case of trap case.
Delhi High Court quashes tax notices against R.C. Jewellers, rules Section 153C proceedings require incriminating material linking seized items to assessee’s income.
Delhi High Court dismisses tax appeal against Wrigley India, affirming AMP expenses not separate international transaction without evidence, citing precedents.
Delhi High Court sets aside tax reassessment notice for AY 2014-15, ruling it was beyond the limitation period after considering Supreme Court directives.
