Delhi High Court held that since twin conditions required under section 45 of the Prevention of Money Laundering Act, 2002 [PMLA] has been satisfied, the application for grant of anticipatory bail allowed.
Delhi High Court ruled that bona fide buyers can’t be denied Input Tax Credit (ITC) for a seller’s failure to deposit VAT, reading down Section 9(2)(g) of DVAT Act.
Delhi High Court rules Section 9(2)(g) of DVAT Act is arbitrary for penalizing bona fide buyers for seller’s tax default. ITC is protected.
Delhi High Court rules Section 9(2)(g) of DVAT Act can’t deny Input Tax Credit (ITC) to bona fide buyers for seller defaults, citing Article 14 violation.
Delhi High Court sets aside GST show-cause notice against Thales India regarding tax liability on seconded employees, citing CBIC circular and prior judicial precedent
Delhi High Court upholds CIT(A) decision, allowing Section 80JJAA and prior period expense deductions for International Tractors Ltd., overturning ITAT remand.
Delhi High Court affirms CIT(A)’s decision to delete additions for unexplained time deposits, highlighting broad appellate powers and factual error by AO.
Delhi High Court upholds a ₹285 crore penalty against a GST consultant involved in a large-scale fake Input Tax Credit (ITC) fraud, emphasizing the gravity of such offenses.
Delhi High Court held that bail application dismissed as there are reasonable grounds to believe that the accusations in money laundering case against the Appellant appear prima facie to be true. Accordingly, bail application rejected.
Delhi High Court dismisses DGGI’s plea to recall Rakesh Goyal’s bail in a multi-crore GST fraud case, citing a change in circumstances and no misuse of liberty.
