Delhi High Court

Delhi HC restrains I-T dept from taking action Gautam Khaitan

Gautam Khaitan Vs Union of India & Ors (Delhi High Court)

Government cannot exercise powers under Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, prior to statute itself coming into force....

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Allow filing of TRAN-1 online or accept it manually: Delhi HC

Bhargava Motors Vs UOI (Delhi High Court)

Bhargava Motors Vs UOI (Delhi High Court) In the present case also the Court is satisfied that the Petitioner‟s difficulty in filling up a correct credit amount in the TRAN-1 form is a genuine one which should not preclude him from having his claim examined by the authorities in accordance with law. A direction is […]...

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ITC allowed despite non-payment by selling dealer: Delhi HC

On Quest Merchandising India Pvt. Ltd Vs Government of Nct of Delhi & Ors. (Delhi High Court)

In the High Court of Delhi in case of ON QUEST MERCHANDISING INDIA PVT. LTD. Versus GOVT. OF NCT OF DELHI. Held Section 9(2)(g) of Delhi Vat Act, 2004 requiring that the ITC will be allowed subject to the payment of tax by the selling dealer. Held that it was violative of Article 14 of Constitution of India. Purchasing Dealer has paid the...

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Sulekh Sanita Work books or Practice books exempt from GST

Sonka Publication (India) Pvt. Ltd. Vs Union of India & Ors. (Delhi High Court)

Sonka Publication (India) Pvt. Ltd. Vs Union of India & Ors. (Delhi High Court) In this case, a question to be asked is whether the books in question merely help the child in improving the child‘s handwriting by providing space in a book by copying from a written text or does it pose questions to […]...

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Delhi HC bars appointment in GST Appellate Tribunal without its permission

Bharatiya Vitta Salahkar Samiti & Anr Vs Union of India & Ors. (Delhi High Court)

It is directed that the Respondents shall not, without prior intimation to this Court, proceed to appoint persons to the GST Appellate Tribunal till the next date....

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Do not levy Penalty for GST system problem due to design limitation: HC

Clix Capital Services (P.) Ltd. Vs Union of India (Delhi High Court)

Clix Capital Services (P.) Ltd. Vs Union of India (Delhi High Court) It is submitted by learned counsel for the petitioner that further to the previous directions, the Form GSTR-3B filed manually has since been processed and the notional demand in respect of Rs.16.80 crores has been reversed. It is submitted that in these circumstances, [...

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Non-Operation of a Centralised System not an Excuse to delay Service Tax Payment & avoid penalty

Meinhardt Singapore PTE. Ltd. Vs Commissioner of Service Tax (Delhi High Court)

Meinhardt Singapore PTE. Ltd. Vs Commissioner of Service Tax (Delhi High Court) Whatever be the constraint, the assessee was faced with, it was duty bound to remit amounts collected by it towards service tax, in a planned manner, and as required by law. The deposit belatedly, by it, on the ground that the amounts were […]...

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Electricity is an ‘article’ or ‘thing’ & additional depreciation eligible

Pr. CIT Vs. NTPC Sail Power Co. Pvt. Ltd. (Delhi High Court)

Electricity has all the necessary trappings of 'articles' or 'things' and the benefit of additional depreciation cannot be denied. As held by the Constitution Bench, electricity is capable of abstraction, transmission, transfer, delivery, possession, consumption and use like any other movable property....

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Reassessment by sending section 148 notice to old address of assessee is invalid

Veena Devi Karnani Vs Income Tax officer (Delhi High Court)

Veena Devi Karnani Vs ITO (Delhi High Court) Rule 127(2) clearly states that the addresses to which a notice or summons or requisition or order or any other communication may be delivered or transmitted shall be either available in the PAN database of the assessee or the address available in the income tax return to […]...

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Omission by auditor Reasonable Cause for delay in claiming Refund

G.V. Infosutions Pvt. Ltd Vs DCIT (Delhi High Court)

G.V. Infosutions Pvt. Ltd Vs DCIT (Delhi High Court) The rejection of the petitioner’s application under Section 119(2)(b) is only on the ground that according to the Chief Commissioner’s opinion the plea of omission by the auditor was not substantiated. This court has difficulty to understand what more plea or proof any assessee coul...

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