Delhi HC cancels GST SCN due to lack of detailed allegations, orders immediate restoration of GST registration. Fresh proceedings allowed if warranted.
Delhi HC nullifies flawed GST cancellation notice and directs immediate restoration of GST registration for petitioner.
Delhi High Court revokes GST registration cancellation as the SCN lacked reasons. The court directs authorities to restore the GST registration immediately.
Delhi High Court sets aside the order denying Input Tax Credit under CGST Act, remands case for reconsideration in light of Finance Act 2024 amendments.
Delhi High Court held that entire assumption of jurisdiction u/s. 148 is based on a wholly erroneous view that payment made for acquiring mining rights is to be treated as income. Since, such payment is not income, reassessment action based on erroneous view quashed.
Delhi High Court held that passing of fresh assessment order beyond time limit prescribed under section 153(3) of the Income Tax Act cannot be sustained and hence set aside.
Delhi High Court directed petitioner to satisfactorily prove that payment was duly made for inward supplies in respect of which it had claimed refund of accumulated Input Tax Credit (ITC).
Delhi High Court held that denial of Cenvat Credit merely because invoice contained incorrect address unjustified as invoice contained all the requisite particulars as required under proviso to Rule 9(2) of the Cenvat Credit Rules, 2004.
Tiger Global International III Holdings Vs Authority for Advance Rulings (Income- Tax) & Ors. (Delhi High Court) The Delhi High Court delivered a significant judgment in the case of Tiger Global International III Holdings v. The Authority for Advance Rulings (Income-Tax) & Ors., reaffirming the importance of the Tax Residency Certificate (TRC) in international tax […]
Delhi High Court held that as directed by Tribunal AO was required to verify and attend grievance of short credit of TDS. Thus, restricting TDS claim of petitioner to disclosures made in return unjustified.
