Delhi High Court states that mere claims of fraud or willful misstatement are inadequate grounds for cancelling a GST registration without solid proof.
Delhi High Court rules that only the Commissioner has the authority under the CGST Act to freeze accounts, deeming other orders as without legal backing.
Delhi High Court held that Sanitaryware meant for use in the kitchen, toilets or bathroom and although it may portray some art work in its designs, it is not artwork or handicraft Therefore, duty drawback could only be claimed in category of goods falling Chapter 74 vide item No. 741802.
In present facts of the case, the Hon’ble High Court observed that the petitioner was rendering advisory services to entity in Singapore. The petitioner had repeatedly filed submissions before the concerned authorities (Adjudicating Authority as well as Appellate Authority) explaining that it is rendering “advisory services to overseas group companies with respect to investment avenues in transportation sector after performing its own analysis and due diligence”.
Delhi High Court rules in the case of Movish Realtech Private Limited vs. DCIT. The court addresses the initiation of reassessment based on statements of accommodation entry providers in income tax matters.
Delhi High Court grants relief to Punjab and Sind Bank, permitting the refund of Rs.1.3 crores deposited, citing involvement of public funds. Analysis of the judgment.
Delhi High Court rules that ITAT cannot recall an order u/s 254(2) of the Income Tax Act after four years. Insights on CIT vs L.G. Electronics Korea.
Delhi High Court grants stay in Banyan Real Estate Fund vs. ACIT case due to discrepancies in Section 148 notice regarding incorrect allegations. Full judgment analysis.
Delhi HC directs refund of Income Tax amount exceeding 20% of the demand. Read about the Max Life Insurance case and the decision on refund for AY 2017-18
Delhi HC grants permission to a PMLA accused to travel to Canada for his son’s university admission. The court weighs family bonds and past conduct.
