Courts: Delhi High Court
5,199 articlesCorporate Law
Corporate Law
Property obtained resultantly of criminal activity culpable u/s 3 of PMLA, 2002
Income Tax
Income Tax
Judgment of High Court to be followed despite challenge to the same
Goods and Services Tax
Goods and Services Tax
GST registration cancellation without issuing notice under rule 25 & based on mere physical verification not sustainable
Income Tax
Income Tax
Section 148A order/notice riddled with mistakes – HC directs AO to issue amended notice
Income Tax
Income Tax
Addition due to no submission on merits of case: HC gives Petitioner opportunity to file supplementary reply
Goods and Services Tax
Goods and Services Tax
HC sets aside ex-parte assessment order and directs petitioners to submit proof of Inter-state sales/branch transfers
Excise Duty
Excise Duty
Writ maintainable as no alternate efficacious remedy available
Goods and Services Tax
Goods and Services Tax
Notice is mandatory for physical verification of place of business under Rule 25 of CGST Rules, 2017
Custom Duty
Custom Duty
Duty drawback already paid needs to be remitted as sale proceeds not received by exporter
Income Tax
Income Tax
Reopening of assessment without fresh material is unsustainable
Excise Duty
Excise Duty
Adjudication of liability by settlement commission after concluding that there is no true & fair disclosure of facts is unsustainable
Income Tax
Income Tax
Invocation of writ jurisdiction under Article 226 against notice u/s 148 is untenable
Income Tax
Income Tax
Rejection of disallowance offered u/s 14A after due application of mind is acceptable
Company Law
Company Law
