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Delhi High Court

AO’s Failure to Specify Section 271(1)(c) Charge Detrimental to Penalty Proceedings

December 24, 2023 1068 Views 0 comment Print

Explore the confusion surrounding Section 271(1)(c) penalty in PCIT Vs Modi Rubber Ltd. (Delhi High Court). Lack of clarity on concealment or inaccurate particulars raises questions.

Violation of Business Visa conditions sufficient reason for Deportation/ blacklisting

December 24, 2023 1071 Views 0 comment Print

Explore the Delhi High Court judgment on Randa Chehab’s deportation. Understand the consequences of violating business visa conditions and the legal stance on blacklisting foreigners

HC restore GST Registration as SCN lacked reasons & violates natural justice

December 24, 2023 867 Views 0 comment Print

Delhi HC quashes GST cancellation in My Trading Overseas case, highlighting flaws in show cause notice. Upholds taxpayer’s right to a fair response.

AO Must Specify Relevant Limb of Section 271(1)(c) in Penalty Proceedings

December 24, 2023 1407 Views 0 comment Print

Explore the Delhi High Court’s judgment in PCIT Vs Unitech Reliable Projects regarding Section 271(1)(c) penalties. The court emphasizes the necessity of specifying the relevant limb in penalty proceedings.

No Section 271(1)(c) penalty if AO not indicate which limb is attracted

December 24, 2023 1188 Views 0 comment Print

Delve into Delhi High Court’s judgment on PCIT Vs Minu Bakshi, exploring penalty imposition, notice specifics, and impact on income tax cases.

Non-Payment of VAT on Repossessed Vehicle Sale, Asserting DVAT Act Exemption, Not Deemed Concealment: Delhi HC

December 24, 2023 696 Views 0 comment Print

Delhi High Court rules that non-payment of VAT on repossessed vehicle sale, asserting DVAT Act exemption, is not deemed concealment, setting aside penalty orders.

HC set-aside Mechanical retrospective GST registration cancellation

December 23, 2023 1023 Views 0 comment Print

Read the Delhi High Court judgment on Saroj Gagneja’s case against retrospective GST registration cancellation. Learn why the court deemed the cancellation unjust and the fair process upheld.

GST registration cannot be cancelled arbitrarily without recording any reason  

December 23, 2023 1197 Views 0 comment Print

Read the Delhi High Court judgment in R.K. Metal Industries’ case. Learn why GST registration cannot be arbitrarily cancelled due to non-filing of returns. Retrospective cancellation overturned.

No Penalty if penalty Imposition Notice not Specify Section 271(1)(c) Limb

December 23, 2023 750 Views 0 comment Print

PCIT vs. Minu Bakshi: Delhi High Court Clarifies No Penalty if notice for the imposition of penalty did not specify particular limb of Section 271(1)(c) under which penalty was levied.

HC Upholds Deletion of Penalty as Notice Lacks Precision on Section 271(1)(c) Limb

December 23, 2023 543 Views 0 comment Print

CIT (Exemptions) Vs Jamnalal Bajaj Foundation, Delhi High Court emphasized that penalty notice must specify precise limb of Section 271(1)(c) under which penalty is imposed.

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