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Delhi High Court

Director not responsible for cheque issued & Dishonoured post his retirement

October 6, 2020 7449 Views 0 comment Print

Alibaba Nabibasha Vs Small farmers agri-busines Consortium & ORS (Delhi High Court) The Petitioner ceased to be the director of the respondent No. 2 with effect from 27th October 2010. The resignation of the petitioner was also notified to MCA. The cheques, totaling to INR 45 Lakhs, were issued on 31st December 2018 by respondent […]

High Court Allows to File Revised Returns for FY 2017-18 under DVAT

October 5, 2020 1479 Views 0 comment Print

In the instant case, petitioner seeks a direction to the respondent authorities to allow the petitioner’s revision of returns for the year 2017-18 as per the provisions of DVAT Act and Rules.

Delhi HC rejects plea challenging 12% Rate of GST on Fabric

October 2, 2020 1158 Views 0 comment Print

Petition requesting to notify the GST rate of 5% for all varieties of fabrics falling under Chapters 50 to 63 of the Customs Tariff in furtherance of the recommendations made by the Goods and Service Tax Council

HC Grants Bail to Corruption accused considering Lack of direct evidence

September 30, 2020 1638 Views 0 comment Print

The issue under consideration is appellant seeks suspension of sentence awarded by Trial Court for 4 years for the offence punishable under Section 9 of Prevention of Corruption Act, 1988.

GST implementation being a “change in law” qualify as a force majeure event

September 29, 2020 11658 Views 0 comment Print

The Hon’ble Delhi High Court in National Highways Authority of India v. Sahakar Global Ltd. [O.M.P. (COMM) No. 486 of 2020 decided on September 29, 2020], dismissed the petition and refused to interfere with the arbitral award passed by the Arbitrator to pay the compensation for loss generated in revenue triggered by the reduced toll […]

No quashing of Detention Order for mere delay in Execution

September 27, 2020 2232 Views 0 comment Print

Mohd Nashruddin Khan Vs. Union of India (Delhi  High Court) The instant petition is filed by the petitioner to seek quashing of the respective Detention Orders. High Court state that the Supreme Court has held that the basis of detention is the satisfaction of the Executive – of a reasonable probability of the likelihood of […]

GST Rule 90(3) treating Rectified Refund Application as fresh, challenged

September 27, 2020 5298 Views 0 comment Print

A refund application under Section 54 of the CGST Act read with Rule 89 and Rule 90(3) of the CGST Rules is automatically treated as rejected and the second refund application is treated as a fresh application and the interest amount is calculated only from the date of the second refund application or subsequent applications which are filed after receiving the deficiency memos.

LLP Settlement Scheme, 2020 benefit cannot be denied on Form uploaded pursuant to Court Order

September 25, 2020 579 Views 0 comment Print

Handoo & Handoo Legal Consultants Vs. Union of India (Delhi High Court) The plea of the petitioner(s) in the present applications is that they have been denied the benefit of the Scheme only on the ground that they uploaded the forms pursuant to the order dated 06.12.2018 of this Court. The learned counsel for the […]

906 Gms Jewellery gms was Reasonable for Assessee Married for More than 25 years

September 25, 2020 2205 Views 0 comment Print

whether the Tribunal is correct in making the addition of the entire jewellery found at the time of search as undisclosed income without appreciating that the said jewellery was acquired at the time of marriage over a period of time?

Exemption notification should be interpreted strictly: Delhi HC

September 24, 2020 1641 Views 0 comment Print

Apeejay Infralogistics challenges denial of cost recovery charge (CRC) waiver by Customs for ICDs/CFSs. Get insights on regulatory disputes and cargo handling.

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