Delhi HC quashes IGST on re-imported repaired aircraft parts, ruling additional levies unconstitutional. Clarifies scope of integrated tax under IGST Act.
Enterprises claiming deductions under Section 80IC were not required to obtain government approval if they operate in notified special zones. Section 80IC did not mandate an agreement or approval from state or local authorities.
Delhi High Court held that in view of Section 35L of the Central Excise Tax as the question of law involved is regarding the taxability of the service, the appeal would lie to the Supreme Court and before High Court. Thus, the present appeal is rejected.
Delhi High Court held that Section 153C as application at relevant time didn’t contemplate two tier recordal of satisfaction. Thus, proceedings u/s. 153C couldn’t have been triggered mechanically without formation of opinion by AO of non-searched person.
Delhi High Court directs NFAC to expedite pending appeals, expressing concern over prolonged delays in taxpayer cases, including a two-year-old pending appeal.
Delhi High Court rules against retrospective GST registration cancellation in Grand Auto Capital case, citing lack of reasoning and prior notice.
Delhi High Court permits AAA Impex to seek rectification of GST returns after assessment discrepancies, reinforcing taxpayers’ rights in reconciliation cases.
Delhi High Court overturns retrospective GST registration cancellation, citing lack of notice and reasoned justification, referencing key judicial precedents.
Delhi High Court holds that lack of proof of notice service cannot justify disqualification under Sabka Vishwas Scheme, directing tax liability acceptance.
Delhi HC rejects Ateesh Agarwal’s plea for an IT probe into his wife’s family over alleged dowry payments, citing lack of legal basis and jurisdiction under Article 226.
