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Delhi High Court

Delhi HC Allows Release of Detained Gold Chain Due to Lack of Proper SCN or Hearing

March 23, 2025 960 Views 0 comment Print

The invitation card for the marriage ceremony in Guru vaguer was also placed on record as Annexure P-3. Assessee was said to have been wearing a gold chain weighing 32 gms which was detained by the Department.

Delhi HC Orders expeditious Disposal of Pending GST SCN on Registration Suspension

March 19, 2025 552 Views 0 comment Print

Delhi High Court directs expeditious disposal of pending GST SCN proceedings over registration suspension, keeping all contentions open for adjudication.

Delhi HC dismisses Writ as Domestic Industry Drops Anti-Dumping Duty Demand

March 18, 2025 786 Views 0 comment Print

Delhi High Court disposed of writ petitions as domestic industry no longer presses for imposition of Anti-Dumping Duty [ADD]. Thus, writ petitions are disposed of as having been rendered infructuous.

BoD’s Failure to Justify Dishonor of Cheques as Misconduct Leads to Remand for Reconsideration: Delhi HC

March 18, 2025 918 Views 0 comment Print

Appellant had approached this Court by way of the present intra Court appeal. It was held that BoD had failed to accord any reason as to how the mere act of dishonor of cheques issued by assessee would amount to misconduct.

Survey Findings of One Year Cannot Be Applied to Other Years: Delhi HC

March 18, 2025 1065 Views 0 comment Print

Delhi High Court held that reassessment under section 148 of the Income Tax Act entirely based on course of survey not sustainable and liable to be quashed. Further, survey in particular year cannot be extrapolated to other years.

Delhi HC dismisses writ against addition share application money as sham transaction

March 17, 2025 474 Views 0 comment Print

The Assessee is aggrieved by the information received pursuant to application under Right to Information Act, 2015, whereby the Assessee became aware that the Assessing Officer (AO) had not resumed proceedings in respect of AY 2007-08.

Gold Importers to File Review Against DGFT TRQ Allocation: Delhi HC

March 17, 2025 1434 Views 0 comment Print

Pursuant to the execution of CEPA, a meeting was held at the Directorate General of Foreign Trade (DGFT) headquarters for consideration of the allocation of the bullion TRQs under the CEPA for the Financial Year 2024-25.

GSTR Discrepancy Not Ground to Deny GST Registration Cancellation: Delhi HC

March 17, 2025 747 Views 0 comment Print

High Court rules GSTR-1 and GSTR-3B mismatch cannot justify rejecting GST registration cancellation. Respondents should process returns and issue an assessment order.

Bail Travel Rule Change: Gupta vs. GST Intelligence (Delhi HC)

March 17, 2025 693 Views 0 comment Print

Delhi HC modifies bail travel restrictions in Gorav Gupta case, post GST adjudication, allowing travel with department intimation, not court permission.

Refund limitation period doesn’t apply to Extra Duty Deposit as it is not customs duty: Delhi HC

March 17, 2025 1053 Views 0 comment Print

The Petitioner had imported certain goods from Taiwan between 2014 and 2017. The Respondent/Department had suspected undervaluation of said goods and referred the same to the Special Valuation Branch, Delhi.

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