GST Registration cannot be cancelled Retrospectively unless it is intended dent taxpayer’s customers input tax credit availed in respect of the supplies made by tax payer during such period.
In the Delhi High Court case of Maurya Industries vs Union of India, customers were denied Input Tax Credit after retrospective GST registration cancellation. Full judgment analysis here.
In Mahabir Singh Joon Vs Income Tax Officer case, Delhi High Court dismisses writ petition challenging Section 148A(1)(d) order, finding service notice dispute not substantial.
Delhi High Court orders the speedy resolution of Zomlim India Trade’s plea for provisional release of seized goods under Customs Act, 1962.
Delhi High Court mandates timely processing of GST registration cancellation applications within two weeks to adhere to Rule 22 of CGST Rules.
Delhi High Court upholds trial court’s decision to frame charges against defendants accused of smuggling heroin disguised as rock salt.
Delhi High Court held that conjoint reading of Section 56(2)(viib) read along with Rule 11UA(2), the option of choosing a method of valuation of shares stands vested solely in the hands of the assessee.
In Brijbihari Concast Pvt. Ltd. Vs Directorate General of GST Intelligence, Delhi HC directs disposal of objections to provisional attachment under Section 83 of the CGST Act within two weeks.
Delhi High Court directs cus-toms authority to reassess Technology Next’s bill of entry, granting refund of excess duty. Details of the case and judgment.
Delhi High Court held that benefit of deduction under section 80IC of the Income Tax Act available even in case of addition of unsubstantiated share capital into the account of the assessee under Section 68 of the Act.
