Rani Constructions Pvt Ltd vs Union of India: Delhi High Court rules membership of an arbitral institution is not mandatory to invoke arbitration, setting a precedent.
Delhi High Court allows continuation of service tax audit proceedings despite challenge to Service Tax Rule 5A validity before a larger bench. Full judgment analysis here.
While both parties desired the cancellation of GST registration, the court, considering Veetrag Traders’ intention to cease business operations, modified the impugned order to cancel the registration from 01.10.2019, the date of application for cancellation.
In the case of Rajkumar Singhal, Delhi HC ruled that show cause notices and REG 31 must be served as per GST Act provisions. Details here.
Delhi High Court ruled that refund of ITC reversal is permissible if supplier paid tax. Learn about the case of Pedersen Consultants India Pvt. Ltd. vs Union of India & Ors.
Considering that the petitioner had ceased business operations since May 16, 2023, the court modified the cancellation date to align with the cessation of activities, ensuring fairness and compliance with Section 29 of the Central Goods and Services Tax Act, 2017.
Delhi High Court deems rejection of Input Tax Credit claim as invalid due to inadequate consideration of taxpayer’s detailed reply. Read the full judgment here.
Delhi High Court ruling: Bail under PMLA not assured for specialized medical treatment. Detailed analysis of Ramesh Chandra Vs Directorate of Enforcement case.
Delhi High Court modifies retrospective cancellation of GST registration in Supreme Enterprises case, citing lack of cogent reasons and procedural lapses. Read full judgment analysis.
Delhi High Court rules investment in shares as capital account transaction, not income, in AL Amin Investments Limited Vs ACIT case. Analysis & judgment here.
