Delhi HC quashed a ₹17 crore GST credit denial, remanding ISD credit issue for reevaluation in light of retrospective amendments to Section 140(7) of CGST Act.
Delhi High Court stays operation of a GST order under Section 73 due to alleged duplication in tax claims for April 2018-March 2019. Next hearing: March 2025.
Delhi HC orders Customs to release bank guarantee with interest to Om Gems & Jewellery, directing compliance with previous judgment on gold imports.
Delhi High Court held that repeated placing of the matter in the call book is not a valid justification for non-adjudication of show cause notice for about 15 years. Accordingly, order passed is liable to be quashed due to delay in adjudication.
Delhi High Court in CIT vs. Vikas Polymers clarified Section 263 of the Income-tax Act, emphasizing procedural compliance for revisional powers of the CIT.
Delhi High Court dismissed the Revenue’s appeal in CIT vs. Anil Kumar Sharma, affirming the Tribunal’s decision on Section 263 of the Income Tax Act.
Delhi High Court held that imposition of penalty under section 129 of the Central Goods and Services Tax Act, 2017 [CGST Act] for minor procedural breaches is unjustified. Accordingly, writ petition disposed of and penalty set aside.
Delhi High Court calls for a review of Baggage Rules to address outdated limits on gold jewellery and prevent harassment of genuine air travellers in India.
The provision applied to electricity companies only after the amendment and the impugned reassessment proceedings, for the AYs preceding the amendment, could not be sustained.
Despite there was a valid disclosure made by assessee and AO being duly apprised of the factum of merger, AO made the draft assessment order in the name of a party which no longer existed on that date.
