Delhi HC remands a customs duty classification case to CESTAT, stating that disputes involving product classification are recurring legal issues exempt from monetary limit guidelines.
Delhi High Court directs Tribunal to hear Ashish Bansal’s appeal against a substantial customs penalty without pre-deposit, considering his financial situation.
Delhi HC dismisses challenge against FSSAI’s 50% health warning on Pan Masala labels, citing public health priority and sufficient compliance time.
Delhi High Court dismisses PCIT appeal against Anuj Bansal, affirms prior ruling on invalidity of Section 153D approval. Section 144A left open for future review.
Delhi High Court held that facts narrated in notice u/s. 148A(b) couldn’t lead to conclusion that income has escaped assessment. Accordingly, reassessment proceedings initiated is liable to be set aside.
High Court held that the addition sustained by the ITAT lacked evidentiary basis and was founded on unwarranted suspicion. The assessee had duly discharged the onus placed upon him to prove the genuineness of the gifts. Accordingly, the Court quashed the addition and allowed the appeal.
Revenue argued that the refund claims were time-barred and that Section 27 of the Customs Act should apply strictly. They further submitted that the Supreme Court had not conclusively resolved the divergence between the Delhi and Bombay High Court positions. On appeal.
Delhi High Court held that Eating House Registration/ License shall be deemed to be duly registered until its registration certificate is duly renewed OR renewal has been refused in terms of para-6(ii) of the Delhi Eating Houses, Registration Regulations, 2023.
Delhi High Court held that Form ITNS-150 sets out quantum of tax determination to be paid by assessee in an order u/s. 143(3) of the Income Tax Act, thus any amendment thereof is to be made within time limit prescribed under section 154(7) of the Income Tax Act.
Delhi High Court says writ jurisdiction isn’t the place to decide an accountant’s role in GST ITC fraud; directs appeal.
