Delhi High Court clarifies that Section 107(6) of the CGST Act does not grant discretion to waive the mandatory pre-deposit for filing a GST appeal.
Delhi High Court held that since AY 2012-13 falls beyond the block of ten years that are required to be reckoned from the end of the AY 2022-23 assuming jurisdiction u/s. 153C in respect of AY 2012-13 is invalid. Accordingly, appeal of revenue dismissed.
Delhi High Court rules blocking of GST Input Tax Credit (ITC) under Rule 86A cannot exceed one year, providing relief to Shri Sai Ram Enterprises.
Petitions challenging India’s quantitative restrictions on LAM Coke imports dismissed. Court ruled safeguard measures are not subject to FTP’s transitional clause.
Delhi High Court refuses to interfere in a ₹550 crore GST demand against Montage Enterprises, citing lack of diligence and availability of alternative appellate remedies.
Delhi High Court rules taxpayer who responded to GST SCNs via portal previously cannot claim unawareness for a later assessment year.
Delhi High Court sets aside Customs confiscation and penalty for traveler, rules standard waiver of show cause notice and hearing is legally invalid.
Delhi High Court orders release of personal gold seized by Customs, stresses distinguishing personal jewellery from other gold under Baggage Rules, citing prior ruling.
Delhi High Court directs Customs to release personal jewellery of returning Indian citizens, noting lack of justification for detention and absence of show-cause notice.
Delhi HC Quashes Reassessment Due to Change of Opinion and absence of failure on the part of the assessee to disclose fully and truly all material particulars necessary for assessment.
