Delhi High Court rules Yes by PCIT not valid approval under Section 151 of IT Act, 1961. Analysis of mechanical approval in reassessment proceedings.
Delhi High Court directs re-adjudication in the case of Sandeep Jain vs Union of India regarding denial of Input Tax Credit without considering the petitioner’s reply.
Delhi High Court directs refund of amount deposited involuntarily during search proceedings, emphasizing the lack of coercion and the need for statutory compliance.
Explore the Delhi High Court’s judgment on AIDC exemption eligibility for soyabean oil imports under TRQ until 30.06.2023, despite discrepancies in Bill of Lading dates.
Delhi High Court remands the case of Optiemus Infracom Limited vs Deputy Commissioner of Customs, directing a re-adjudication on the credit of customs refund to the Consumer Welfare Fund.
Delhi High Court held that charges relating to clandestine removal and undervaluation of goods cannot be sustained merely on the basis of assumptions and presumptions. Accordingly, addition rightly deleted.
Delhi High Court mandates inclusion of both parents’ names on educational certificates, challenging regressive norms. Read the full judgment here.
Delhi High Court rules that proper officer must reach objective satisfaction before retrospectively cancelling GST registration. Key insights explained.
Delhi High Court remits matter in EMCO Cables (India) Pvt. Ltd. vs. Union of India case, citing opportunity denied by GST officer. Full text judgment analysis provided.
Delhi High Court quashes CGST Act order for not considering petitioner’s detailed reply, directs re-adjudication by Proper Officer.
