Delhi HC upholds CESTAT order, stating sub-contractor’s non-payment of service tax due to uncertainty is not wilful misstatement or fraud.
Delhi High Court orders release of gold bangles, stating customs cannot issue show cause notice post one year. Detention deemed impermissible.
Delhi HC permits Customs to clone seized device data, not retain devices during prosecution. Petitioners agree to data verification process.
Delhi High Court criticizes Customs for prolonged detention of export goods, orders provisional release, citing departmental circular.
Delhi High Court held that adjustment of refund against outstanding demand not justified on account of an order interdicting coercive action for recovery of dues. Accordingly, petition is allowed and refund amount is directed to be paid.
Delhi HC orders re-assessment of Seema Tripathi’s DTVSV application after rejecting cancellation by PCIT, citing judicial precedents for interest waiver.
Delhi High Court dismisses B.U. Bhandari firm’s plea for late ITR filing; vague medical grounds and lack of evidence cited for rejecting Section 80IB benefit.
Delhi High Court reviews PCIT vs. Param Dairy Ltd., addressing additions under Section 69C & 40A(3) for cash milk purchases.
Delhi High Court held that cash is explicitly excluded from the definition of goods provided u/s. 2(52) hence seizure of cash and other valuable u/s. 67 of the CGST Act, 2017 is not tenable. Accordingly, writ allowed with direction to release amount to petitioner.
Delhi High Court upholds ITAT’s decision in ITO vs. DG Housing Projects Ltd, dismissing Revenue’s appeal on assessment year 2004-05 under Section 263 of IT Act.
