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Delhi High Court

HC dismisses plea to include masks & sanitizers in Essential Commodity

August 13, 2020 597 Views 0 comment Print

Gaurav Yadav & Anr. Vs Union of India & Ors. (Delhi High Court) (a) What items are to be included under the Essential Commodities Act, 1955 as ‘Essential Commodity’, is a policy decision of the respondent/Government and, therefore, unless the decision can be shown to be manifestly unreasonable or arbitrary, this Court will be extremely […]

Interpret SVLDR Scheme liberally to allow Businesses to Make Fresh Beginning

August 5, 2020 1026 Views 0 comment Print

whether application filed under the SVLDR Scheme rejected on the sole ground that the demand was neither quantified without giving opportunity of being heard is justified in law?

HC dismisses PIL to include Advocates in Definition of ‘Professionals’ under MSMED Act

July 29, 2020 1386 Views 0 comment Print

Whether the public interest litigation (PIL) challenging non-inclusion of advocates in the definition of the word ‘professionals’ under the MSMED Act, 2006 will be entertained by High Court?

Withholding of refund for non-completion of assessment is invalid

July 28, 2020 1353 Views 0 comment Print

Cooner Institute of Health Care And Research Centre Pvt. Ltd. Vs ITO (Delhi High Court) Delhi High Court Direction To Release Refund Withheld Without Valid Reasons And Based On Flawed Assumption only ground for withholding refund is that since case of the petitioner has been selected for scrutiny for AY 2018-19, under Section 143(2) of […]

Transitional Credit Issue- HC decides to wait for SC judgment in Brand Equity case

July 28, 2020 687 Views 0 comment Print

U.C. Infosystems Pvt. Ltd. Vs Union of India (Delhi High Court) Learned counsel for the petitioner states that the petitioner tried to file TRAN -1 form within the time provided under Rule 117 as well as the extended time given by this Court vide judgment dated 05th May, 2020 in Brand Equity Treaties Ltd. Vs. […]

Data Transmission Services not amounts to Royalty as per Indo-Thai DTAA

July 27, 2020 447 Views 0 comment Print

Data Transmission Services did not amount to royalty in terms of Article 12 of the Indo-Thai Double Taxation Avoidance Agreement.

TDS Refund: Approach jurisdictional TDS Assessing Officer- HC

July 25, 2020 2451 Views 0 comment Print

Petition has been filed seeking a direction to the respondents to remove technical glitches and enable the TRACES portal so that petitioner can file its refund application for the excess Tax Deduction at Source (TDS) deposited by it.

No Prosecution u/s 138 of NI Act for Dishonour of Cheque due to Difference in Figures & Words

July 24, 2020 30468 Views 0 comment Print

The issue under consideration is whether prosecution u/s 138 of Negotiable Instrument Act can be levied for dishonour of a cheque on cheque having difference in the amount in figures and words?

HC allows Patanjali to deposit profiteered amount in 6 installments

July 24, 2020 1179 Views 0 comment Print

Due to COVID-19 pandemic high court approves that Patanjali can deposits the amount of penalty in question in the consumer welfare fund in six monthly installments.

HC directs GST department to accept bank guarantee & release freeze bank account

July 24, 2020 1725 Views 0 comment Print

Uflix Industries Vs Union of India & Ors. (Delhi High Court) Present writ petition has been filed challenging the attachment orders dated 18th March, 2020 and 10th June, 2020 passed by respondent no. 3 attaching the bank account of the Petitioner on the grounds that they have been issued without jurisdiction as well as authority […]

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