Delhi High Court held that it is impermissible for TPO to disregard the actual transaction unless it comes to the conclusion that an unrelated party would not have undertaken the same in usual course of business. Thus, TPO not permitted to engage in the restructuring of a transaction.
Delhi High Court’s ruling in Green Polymers Vs Union of India invalidates GST cancellation and restores the petitioner’s GST registration.
The payments, totaling INR 15,59,64,867 for technical assistance and INR 1,99,57,161 as royalty on sales to associated enterprises, came under scrutiny during income tax assessments.
Delhi High Court rules that GST registration cancellation is not contingent on pending tax liabilities. Shri Sai Metals’ petition for cancellation was allowed.
Delhi High Court restores GST registration in Rajdhani Trading Co. vs Principal Commissioner case, citing violation of natural justice due to lack of personal hearing details in SCN.
Detailed analysis of the Delhi High Court judgment in Ace Cardiopathy Solutions Pvt Ltd Vs Union of India, addressing issues with GST notice visibility and compliance.
Detailed analysis of Delhi High Court’s judgment on cancellation of GST registration due to non-filing of returns. Key implications discussed.
Delhi High Court rejects GST order against Lakshman Pran Data Enterprises, citing failure to provide personal hearing and inadequate reasoning. Read the full judgment here.
Delhi High Court sets aside GST cancellation of Olive Traders due to lack of fair hearing on merits. Read full judgment and analysis here.
Read the detailed Delhi High Court judgment where NOIDA’s loans are deemed non-commercial, making it eligible for Section 10(46) IT Act exemption.
