Delhi High Court held that a reopening or abatement would be triggered only upon the discovery of material which is likely to “have a bearing on the determination of the total income”. Thus, AO seeking to reassess completed assessment without incriminating material is untenable in law.
Absence of proper scrutiny and justification for rejecting petitioner’s ITC claims warranted the court to set aside the impugned order and remit the matter for re-adjudication.
In PCIT vs Inderjit Singh Sodhi (HUF), Delhi High Court examines whether interest on compensation is taxable as income from other sources. Read the detailed analysis.
Merely, because a taxpayer has not filed GST returns for some period does not mean that taxpayer’s registration is required to be cancelled with retrospective date also covering the period when the returns were filed, and taxpayer was compliant.
Delhi High Court overturns retrospective GST registration cancellation due to lack of details in notice and order, orders modification from date of notice.
Impugned GST order dismissed petitioner’s reply as unsatisfactory and lacking substantial documents. court highlighted absence of any request for further details from petitioner, indicating a failure to engage with submitted reply effectively.
Delhi High Court rules that an ex-parte order cannot stand if the taxpayer’s GSTN is cancelled, hindering response. Detailed analysis and implications discussed.
Court observed that the petitioner had provided a detailed reply addressing each head of the Show Cause Notice. However, the impugned order merely stated that the reply was not satisfactory without providing any substantive reasoning or analysis. The Court held that this lack of consideration rendered the order unsustainable.
Delhi High Court rules AO can’t deviate from Transfer Pricing Officer’s determined Arm’s Length Price (ALP) in international transactions, upholding assessee’s writ petition.
Delhi High Court modifies retrospectively canceled GST registration in Anil Soni Prop vs Superintendent case. Analysis of court judgment and implications of retrospective cancellation.
