The High Court held that alleged violations under FERA could not be reopened in writ jurisdiction after being conclusively decided in civil suits and appeals. The ruling reinforces finality of adjudicated issues.
The judgment reiterates that valuation must comply with statutory rules and cannot hinge on a single third-party transaction. Reassessment contrary to this principle was quashed.
Delhi High Court held that the Initiating Officer has given reasons to believe as to how petitioner is a Benamidar. Further, writ is not admitted as petitioner has an efficacious remedy before Adjudicating Officer under Section 26 of the Benami Act.
Delhi High Court held that Dispute Resolution Panel [DRP] cannot merely approve the conclusion of TPO without giving independent findings. Accordingly, writ dismissed as no substantial question arise in the petition.
Delhi High Court held that the disallowance under Section 14A of the Income Tax Act is to be restricted to the exempted income. Amendment to section 14A in terms of Finance Act, 2022 is prospective in nature. Accordingly, appeal of revenue dismissed.
The Court held that employees cannot be held liable for TDS non-deposit when the employer deducts it. The AO must decide representation considering CBDT circular guidance.
The Delhi High Court quashed a GST adjudication order passed without the taxpayer filing a reply or being heard. The matter was remanded for fresh adjudication with an opportunity to respond, subject to conditions.
The Court dealt with an ex parte GST order passed without a reply to the show cause notice. Holding that natural justice was violated, it remanded the matter for fresh adjudication with hearing.
The Court noted that no show cause notice had been issued and the tax demand was not finally quantified. It allowed limited operation of the bank account to ensure business continuity.
The Court examined detention of a gold bar where no show cause notice was issued after seizure. Relying on Supreme Court precedent and the petitioner’s undertaking, release was directed upon payment of duty, fine, and penalty.
