Delhi High Court held that Eating House Registration/ License shall be deemed to be duly registered until its registration certificate is duly renewed OR renewal has been refused in terms of para-6(ii) of the Delhi Eating Houses, Registration Regulations, 2023.
Delhi High Court held that Form ITNS-150 sets out quantum of tax determination to be paid by assessee in an order u/s. 143(3) of the Income Tax Act, thus any amendment thereof is to be made within time limit prescribed under section 154(7) of the Income Tax Act.
Delhi High Court says writ jurisdiction isn’t the place to decide an accountant’s role in GST ITC fraud; directs appeal.
Delhi High Court held that the allegations against the petitioners are based on telephonic conversations, vague statements, and uncorroborated allegations which are insufficient to establish a criminal conspiracy or wrongful conduct.
Delhi High Court held that suspension of resolution professional for two years from taking any assignment as IRP is reduced since conclusions were based on erroneous figures. Accordingly, writ disposed of.
Delhi High Court rules personal hearing is mandatory under Section 161 DGST Act when a rectification application adversely affects the assessee, even if the initial order was contested.
Delhi High Court rules that GST refund granted by appellate authority cannot be withheld solely based on Commissioner’s opinion; pending appeal or proceedings are necessary conditions.
Delhi High Court notes increasing GST litigation, asks department to assign officials for quicker case disposal. Hearing set for April 21, 2025.
Delhi High Court directs CBIC to reconsider Vedanta’s duty drawback claim on clean energy cess, citing lack of reasons for rejection and 2019 clarification.
Delhi HC rejects Hardwyn India’s GST writ petition, citing lack of territorial jurisdiction as investigation was by DGGI Haryana.
