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.
Delhi High Court orders the release of an Indian tourist’s gold Kada seized by Customs, ruling waiver of show cause notice is invalid in the case.
Delhi High Court sets aside DEPB license cancellation 15 years after SCN was issued, citing non-adjudication and violation of natural justice principles.
Delhi HC hears plea by MEA AME against seizure of empty atomizers under E-Cigarettes Act. Firm claims medical device license exempts import.
Delhi High Court rules that Customs must release a minor’s jewellery seized at IGI Airport, stating it qualifies as personal effects under Baggage Rules, 2016.
Delhi High Court rules NRIs can claim benefits under Baggage Rules, 2016. Customs’ seizure of personal gold jewellery deemed unlawful, order quashed.
Delhi High Court reminds Customs to serve notices via email to prevent ex-parte proceedings. Petitioner granted 30 days to seek legal remedies.
Delhi High Court directs the release of gold detained by customs, citing procedural lapses. Lack of show cause notice and order-in-original highlighted.
