This would lead one to the inescapable conclusion of no perceivable or plausible tax liability possibly being created. Consequently, the proceedings initiated in terms of the impugned SCNs‟ and their continuance would be futile and impractical.
Delhi HC modifies cancellation date of GST registration for Deepali Kapoor, ruling against retrospective effect. Registration now cancelled from 03.02.2023.
Delhi High Court directs GST cancellation for Green Work Metal to take effect from 16.01.2021, revising the previous order that set it retroactively to 11.09.2017.
Delhi HC quashes Sales Tax Officer’s 2024 order related to tax period 2018-19, citing overlap with prior 2021 decision, and grants relief to Jain Cement Udyog.
Delhi High Court rejects Revenue’s plea for condonation of 880-day delay in re-filing an income tax appeal against Anil Bhalla.
Delhi High Court dismisses JV Creatives’ petition against provisional attachment under Section 83 of CGST Act, citing revenue protection.
Delhi High Court remands Alcatel Lucent’s transfer pricing case to ITAT, questioning selection of comparables in ALP determination. Detailed review of objections awaited.
Patiala House Courts, New Delhi permits video conferencing for investigations in the Directorate of Enforcement vs. Rajni Kohli case, addressing travel bans and compliance issues.
Delhi High Court rules temporary business suspension due to health does not justify GST registration cancellation for M/s Maha Kuber Garments.
Delhi High Court judgment on Cadence Design’s appeal against the ITAT order regarding transfer pricing comparables. Key findings on ALP determination and comparability.
