Courts: Delhi High Court
Find latest Delhi High Court judgments, orders and case laws on Income Tax, GST, Customs, Company Law, IBC, FEMA and other tax and commercial matters.
ITC Blocking: SCN issued in mechanical manner is without authority of law
Regulation 20 of CBLR mandates issuance & not service of notice within 90 days of receipt of offence report
Betal Nuts (Boiled Supari) classifiable under Chapter 8 of Customs Tariff Act
HC directs CIT to reconsider assessment to redetermine gross profit applicable to unexplained purchases
For limitation calculation for GST Refund Application Period from 01.03.2020 to 28.02.2022 not includible
Adjustment of duty drawback against pre-deposit under Section 129E of Customs not permissible
Refund payable to deductee cannot be set-off against TDS not deposited by deductor
Recourse to section 263 justifiable on concluding that AO committed an error in law
Exemption u/s 11 available as there is no profit motive in activity carried out by society
Bail granted in fraudulent ITC claim matter as co-accused already released on bail
Post ex-parte order if appellant appears with sufficient cause, Tribunal may set aside the ex-parte order
HC upheld penalty for illegal export of Red Sandalwood/Red Sanders
Retrospective application of notification issued u/s 5 of FTDR Act, 1992 unjustified
Amount payable under SVLDRS cannot be more than amount confirmed vide OIO
Delhi High Court judgments and orders constitute a substantial source of jurisprudence on taxation, corporate, commercial and regulatory law. This TaxGuru page compiles Delhi High Court case laws concerning Income Tax, GST, Customs, Company Law, insolvency, FEMA, international taxation, reassessment, TDS, penalties and other business and legal disputes. Companies, taxpayers, Chartered Accountants, advocates and tax professionals can use this collection to research judicial precedents and monitor important legal developments. TaxGuru brings together recent and significant earlier Delhi High Court decisions, supported by case summaries and analysis explaining the principal issues and findings. The page provides a convenient research resource for readers following tax, corporate, commercial and regulatory litigation before the Delhi High Court.
