Delhi HC held that the settlement consideration as received was liable to be recognized as capital gains and the same couldn’t possibly or justifiably be placed in the category of ‘profit in lieu of salary’.
Delhi High Court held that passing of order by the revenue under section 148A(d) of the Income Tax Act on the basis of fresh ground which was never taken up with the assessee in the notice is untenable in law.
Delhi HC grants interim protection to a petitioner alleging misuse of GST credentials for ITC claims, pending further investigation and hearing.
Customs brokers must perform their duties with diligence, they should not be held responsible for penalties arising from misdeclarations made by importers if there is no clear evidence of their deliberate misconduct.
Delhi HC sets aside GST registration cancellation of Jai Guru Sudarshan Enterprises, ruling no violation of Section 16 of CGST Act. Learn more about the judgment.
Delhi HC upholds provisional bank account attachment in ITC fraud case. Petitioner failed to prove attachment was unwarranted. Case dismissed.
Delhi HC invalidates GST demand due to mismatch in returns and bank credits, citing inadequate reasoning. Case remanded for fresh review and consideration.
Delhi HC rules Retrospective GST registration cancellation invalid without personal hearing and proper reasoning, remanding the case for fresh consideration.
Delhi High Court remands a ₹17 crore GST demand order to the Adjudicating Authority for a fresh decision, citing lack of reasons and procedural issues.
Delhi High Court held that reassessment action under section 148 of the Income Tax Act post approval of the resolution plan unsustainable as validity of resolution plan not questioned at any stage.
