Delhi High Court upholds Customs compounding fees under the Customs Act, finding the imposed amounts reasonable and dismissing petitioners’ appeal for reduction.
CDB qualifies as a financial institution wholly owned by Government of China, thereby making interest payments exempt from taxation under amended provisions of DTAA.
Delhi HC sets aside GST order on ITC claims, granting two weeks for the petitioner to submit supporting documents for fresh assessment by the adjudicating authority.
Delhi HC ruled that GST registration cancellation doesn’t exempt tax liability or penalties for non-compliance. Petitioner liable despite cessation of business.
Delhi HC rules in Sadhna Kohli vs. Sales Tax Officer case, allowing fresh response to GST SCN after portal accessibility issues.
Delhi High Court held that order passed by Central Information Commission directed disclosure of information which is entirely personal information of employees is unsustainable in law since the same stands exempted from disclosure u/s. 8(1)(j) of the RTI Act.
Delhi High Court held that the Assistant Commissioner of Income Tax/ Deputy Commissioner of Income Tax are prescribed income-tax authority for the purpose of issuance of notice u/s. 143(2) of the Income Tax Act.
Delhi High Court held that department cannot possibly seek to justify the retention of refund claim on account of its having been deposited voluntarily or being barred by limitation. Accordingly, refund claim allowed.
It is also contended that even if it is assumed that the authority issuing the notice dated 23.06.2024 is a prescribed income-tax authority, he cannot issue a notice but can merely serve a notice.
Delhi High Court held that petitioner is duly entitled for the grant of duty drawback since the export proceeds have been realised within the stipulated period as prescribed in FEMA. Thus, held that freezing of bank account not justified.
