Delhi HC refers Tata Teleservices’ appeal to CESTAT to determine if service tax on VAS purchased via prepaid balance amounts to double taxation.
Petitioner stated that the said notice was issued pursuant to the information collected under section 135A of the Act, which pertains to the transactions entered by some other assessee (Manisha Jain) having a different PAN and having no relation with the petitioner.
Delhi High Court held that initiation of re-assessment proceedings under section 148 of the Income Tax Act against merged company is invalid as company is dissolved after Scheme of Arrangement. Thus, writ petition is allowed and notice/ order quashed.
Delhi HC rules CESTAT cannot dismiss an appeal for incorrect pre-deposit allocation when rules were unclear, directing a fresh hearing on merits.
Delhi High Court directs CGST authorities to review Ashok Kumar Sah’s pending GST cancellation request after initial misdirection to State GST authorities.
Delhi High Court sets aside DRP’s order in FIS Payment case, directing a fresh review under ITAT rulings on Section 56(2)(viib). Key legal precedents analyzed.
Delhi High Court held that repeated placing and removing from call books is not a valid justification for non-adjudication of show cause notice for about 15 years. Accordingly, notice is liable to be quashed.
Mohit Enterprises Vs Commissioner of State GST And Vat Department of Trade And Taxes Delhi (Delhi High Court) Delhi High Court, in Mohit Enterprises vs. Commissioner of State GST and VAT Department of Trade and Taxes, Delhi [WP (C) 1086/2025], ruled that the cancellation of GST registration cannot be given retrospective effect without due notice. […]
Delhi High Court directs DGST to process Truth Fashion’s GST refund within three weeks, subject to verification and potential statutory appeals.
Delhi High Court directs DGST to process Truth Fashion’s GST refund of ₹18.33 lakh with statutory interest, rejecting delay due to a pending appeal.
