CGST Act does not disentitle or render assessee ineligible to apply for GST registration afresh After Cancellation: Delhi HC in Salwa Foods Proprietorship Mr. Amaan Sheikh Vs Commissioner of Central Goods and Services Tax
The writ petitioner impugns the order dated 27 March 2018 in terms of which the respondent has come to reject applications filed by it seeking refund of excess tax wrongly deducted and deposited u/s. 195 of the Income Tax Act, 1961.
Delhi High Court held that reopening of an assessment under section 147 of the Income Tax Act merely on the basis of communication from ACIT, without independent application of mind, is invalid and liable to be set aside.
Delhi High Court held that provision of section 292B doesn’t include passing of order u/s. 148 overlooking error apparent on the face of the record. Thus, order passed overlooking error is liable to be set aside.
The Delhi High Court quashed a tax reassessment notice issued to Indus Towers Ltd. for AY 2009-10, citing procedural lapses and missed statutory deadlines.
Delhi High Court held that the Baggage Rules would have limited application to foreign nationals and as jewellery is part of personal effects, the detention of gold chain is liable to be set aside.
Delhi HC ruled WGF Financial Services can’t claim bad debt deduction under Sec. 36(1)(vii) as furnishing guarantees wasn’t its regular business activity.
Delhi High Court directs tax authorities to review show-cause notices uploaded before 16 January 2024 and develop remedial measures within two weeks.
Delhi HC lays down guidelines for regulated smartphone use in schools, balancing safety with misuse prevention. Full details on principles for policy implementation.
Delhi High Court rules that Section 68 does not apply when shares are issued for goodwill without monetary consideration. No substantial question of law found.
