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Delhi High Court

Lack of proper SCN rendered detention of Rolex watch unlawful: Delhi HC

February 28, 2025 1029 Views 0 comment Print

Delhi HC orders release of Rolex watch, criticizes Customs for relying on standard waiver forms, citing lack of due process in detention.

LTC Destination Change Needs Prior Approval: Delhi HC

February 26, 2025 813 Views 0 comment Print

Delhi High Court rules that government employees cannot change LTC destinations midway without prior approval, dismissing a review plea on procedural grounds.

Mere operational links or subsidiary relationships do not confer PE status: Delhi HC

February 24, 2025 1368 Views 0 comment Print

Delhi High Court examines Nokia Network OY’s Permanent Establishment (PE) status in India, addressing taxation on software revenue, interest income & vendor financing.

No GST Provision Bars Fresh Registration After Cancellation: Delhi HC

February 24, 2025 3417 Views 0 comment Print

Delhi High Court rules that GST law does not prohibit fresh registration after cancellation. Assessee granted liberty to reapply under the CGST Act.

Parallel GST Proceedings on Same Issue by different tax authorities Not Sustainable

February 23, 2025 1533 Views 0 comment Print

Delhi High Court ruled that parallel GST proceedings cannot be initiated against DLF Home Developers Ltd, deferring to DGGI’s jurisdiction.

Simultaneous GST Investigations by Different Authorities on same issue Not Permissible: Delhi HC

February 23, 2025 1884 Views 0 comment Print

 Delhi High Court sets aside GST demand on DLF Home Developers, ruling that the issue will be adjudicated by DGGI. Read details on the tax dispute here.

Grounds of Arrest Mandatory for Legal Remedy or Challenging Remand: Delhi HC

February 23, 2025 762 Views 0 comment Print

Delhi High Court examines the legality of Pranav Kuckreja’s arrest under Section 50 Cr.P.C., citing Supreme Court precedents. Read key findings and implications.

No Addition for Bogus Entity/Accommodation Entries Without Issuing SCN: Delhi HC

February 22, 2025 1107 Views 0 comment Print

Delhi HC rules AO functus officio post-assessment, quashing reassessment notice against Vivo India for lack of due process and violation of natural justice.

Absence of reasonable cause must for Section 271C penalty imposition: Delhi HC

February 21, 2025 1824 Views 0 comment Print

Delhi High Court quashes Commissioner’s order upholding penalty under Section 271C of the Income Tax Act for failure to deduct TDS, citing non-consideration of reasonable cause.

GST Registration Can’t Be Cancelled Without specific Reasons: Delhi HC

February 21, 2025 999 Views 0 comment Print

Delhi HC rules that GST registration cannot be cancelled without specific allegations and reasoning, citing principles of natural justice and due process.

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