Sponsored
    Follow Us:

Delhi High Court

Appellant Isn’t an Intermediary Without Facilitating Third-Party Services

September 1, 2023 1563 Views 0 comment Print

Delhi High Court rules in Boks Business Services Pvt Ltd Vs CGST on determining ‘intermediary’ under the IGST Act. Understand the principal service provider role.

Entire GST Refund Can’t Be Denied Due to One Supplier’s Irregularity

September 1, 2023 753 Views 0 comment Print

Analysis of Delhi HC judgment on GST refund where a supplier was found non-existent. A pivotal decision ensuring rightful GST claims aren’t denied.

Section 67(2) of CGST Act doesn’t grant officers authority for cash seizures

August 31, 2023 1797 Views 0 comment Print

In Rajeev Chhatwal vs Commissioner of Goods and Services Tax (East), case, Delhi High Court addressed contentious issue of whether officers have authority under Section 67(2) of CGST Act to seize cash.

Delhi HC stays Income Tax Reassessment Against Oxfam India

August 31, 2023 603 Views 0 comment Print

Delhi High Court intervenes in Oxfam India’s tax reassessment case, issuing a stay on proceedings. A comprehensive analysis of the Delhi HC order and its implications.

Oath recorded by Unauthorized Officer Has No Evidence Value: Delhi HC

August 31, 2023 495 Views 0 comment Print

Delhi High Court decides on the admissibility of evidence in PCIT Vs ARN Infrastructure, emphasizing officer authorization & corroborative evidence.

Commissioner Holds Exclusive Power for Bank Account Attachment under CGST Act

August 30, 2023 1461 Views 0 comment Print

Delhi HC rules that only the Commissioner has the authority under the CGST Act to order the attachment of a bank account. Details on Vikas Enterprises case.

Non-adjudication of notice within time limit prescribed u/s 28(9) of Customs Act is unsustainable

August 29, 2023 6390 Views 0 comment Print

Delhi High Court held that in terms of section 28(9) of the Customs Act the show cause notice needs to be adjudicated within a period of six months or within one year. Adjudication of notice after expiry of the said period is time-barred.

Limitation Grounds Inapplicable for Timely & Properly Filed GST Refund Applications

August 29, 2023 2184 Views 0 comment Print

Delhi High Court rules that GST refund cannot be denied if applications are filed timely and as prescribed, even if there are deficiencies. Read the analysis.

HC Quashes Penalty Notice Due to Set Aside of Relevant Assessment Order

August 29, 2023 732 Views 0 comment Print

Delhi High Court nullifies penalty notice for Darpan Kohli, as the preceding assessment order was negated by the same court. Explore the full judgment.

HC upholds Security Deposit Forfeiture disallowance for Lack of genuine documents

August 29, 2023 465 Views 0 comment Print

Delhi High Court’s decision in Samtel Glass Limited Vs DCIT on disallowance of security deposit forfeiture due to insufficient genuine documentation

Sponsored
Sponsored
Search Post by Date
February 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
2425262728