Delhi High Court rules mandatory pre-deposit under Section 35F for tax appeals filed after 2014 amendment cannot be waived, citing Supreme Court upheld precedent.
Delhi High Court held that no addition on account of sale of fly ash since the entire sale proceeds of fly ash were deposited in a fly ash utilization fund and the said funds were to be spent only in accordance with directions issued by Government.
Reimbursement of expenses qua marketing fees, frequent flyer programme, frequent guest programme and reservation fees received by assessee cannot be treated as fee for technical services: HC
Delhi High Court dismisses revenue’s appeal, citing precedent that Sheraton International LLC’s centralized fee for various services is not taxable.
Delhi High Court rules seized gold Kada worn by Sikh passenger is a personal effect, setting aside Customs detention citing precedent on baggage rules and invalid waivers.
Delhi High Court directs Customs to release passenger’s seized gold per appellate order, ruling intent to file revision is no ground to withhold goods.
Delhi High Court directs GST Commissioner’s presence over “harrowing experience” of widow Bhavna Luthra’s pending refund.
Delhi High Court sets aside a ₹10.86 crore GST demand against Perfetti Van Melle, citing failure to consider the company’s reply. Fresh adjudication ordered.
Delhi High Court dismisses writ petition challenging Customs order on procedural grounds, directs petitioner to use statutory appellate forum first.
GST department should empathetically consider requests for personal hearing adjournment on medical grounds, rules Delhi High Court.
