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.
Summit Aviation Private Limited obtained financial assistance from respondent no.3, Punjab National Bank, for the purchase of helicopters. This financial assistance was secured through a hypothecation agreement dated 12.05.2008.
Delhi High Court sets aside GST demand order against APN Sales & Marketing, citing lack of proper notice, and remands the case for reconsideration.
Delhi High Court sets aside ITC denial due to incorrect GSTN on invoices, ruling in favor of B Braun Medical India Pvt. Ltd. in a dispute with tax authorities.
Delhi High Court held that imposition of penalty under section 271DA of the Income Tax Act is justifiable since there is no inordinately and inexplicably delay in initiation of penalty proceedings. Accordingly, writ dismissed.
Delhi High Court held that reassessment order is liable to be set aside as it was based on information that was fully examined in the earlier round of reassessment u/s. 147 r.w.s. 144B of the Income Tax Act. Accordingly, appeal allowed and order set aside.
Delhi HC confirms Section 40A(3) inapplicable to property investments, affirming ITAT’s ruling in PCIT Vs Sanskar Homes Pvt. Ltd. Appeal dismissed.
Delhi HC rules that CESTAT cannot dismiss an appeal solely due to pre-deposit being made in the wrong account. Case sent back for reconsideration on merits.
