Delhi High Court held that there cannot be indefinite pretrial detention when the existence of proceeds of crime itself is seriously in doubt. Accordingly, continued detention is not warranted hence bail application allowed and regular bail granted.
The High Court quashed a tax order after finding that the show cause notice was not validly served through the GST portal. The ruling underscores that lack of effective service vitiates adjudication.
The court held that appeals filed beyond the three-month period plus one-month condonable window under Section 107 cannot be entertained. The ruling reinforces strict adherence to limitation under the CGST Act.
The court ruled that a petitioner cannot re-agitate merits after appeal and writ remedies fail on limitation. Statutory timelines under GST were strictly enforced.
The appeal was dismissed as the assessee had already offered the disputed income to tax at 30%. The ruling clarifies that reassessment cannot survive when there is no loss of revenue or escaped income.
The High Court upheld CAT orders rejecting reinstatement where the employee had himself opted for voluntary retirement. The ruling clarifies that disability protection laws do not apply to voluntary exit from service.
The High Court upheld the Tribunal’s finding that no permanent establishment existed as contracts were executed and completed outside India. The ruling confirms that offshore supply alone does not create tax liability.
The High Court set aside a 10% TDS certificate issued without recording how the payments were taxable. The ruling stresses that Section 197 orders must be reasoned and cannot ignore binding precedents.
The Court rejected the revenue’s plea that the dealer caused delay in refund processing. Interest was held payable under Sections 38 and 42 of the DVAT Act.
The High Court set aside retrospective GST registration cancellation after finding that the show cause notice failed to specify the default period or dues, violating natural justice.
