Delhi High Court held the issuance of notice under section 28(4) of the Customs Act post issuance of notice under section 28(1) on similar factual matrix is bad in law. Thus, subsequent notice issued u/s. 28(4) is set aside.
Delhi High Court held that before undertaking a benchmarking of Advertisement, Marketing and Promotion [AMP expenses], it was incumbent upon the TPO to have found that an international transaction had, in fact, occurred. Thus, appeal of revenue dismissed.
Delhi High Court dismisses Mehul Mamgain’s plea against Chirag Gupta for alleged wrongful ITC claims, citing lack of legal grounds. Costs of ₹50,000 imposed.
Delhi High Court upholds GST demand and account freeze, advising the petitioner to seek alternate remedies for identity theft allegations.
Delhi High Court dismissed the revenue’s appeal in PCIT Vs S.G. Portfolio Pvt. Ltd., citing jurisdictional lapses and lack of fresh material for reassessment.
Delhi High Court held that Section 260A of the Income Tax Act refrains from incorporating a specific provision permitting the filing of a cross-objection. Thus, cross objection would not be maintainable.
Delhi High Court held that retrospective cancellation of GST registration without assigning reason in SCN and in final order is unjustifiable. Accordingly, writ allowed and order cancelling registration quashed.
Delhi High Court held that section 67(7) of the CGST Act mandates that notice of extension of the seizure is required to be issued to the assessee prior to conclusion of the six-month period. Thus, seized goods are directed to be released.
Delhi High Court held that initiation of disciplinary proceedings against Joint Controller General of Accounts (Administration) based on office order dated 3rd April 2018 is legal since MOF has only allocated work relating to all disciplinary matter to MOS and there is no sub-delegation of work.
Delhi High Court upholds RBI’s FEMA penalty on an OCI cardholder for unauthorized agricultural land purchase in India, citing due process compliance.
