Delhi HC dismisses AY 2008-09 appeal; Resolution Plan lacks provision for statutory dues. Explore the court’s decision on the maintainability of the appeal.
Delhi High Court held that initiation of recovery proceedings against deductee as deductor failed to deposit tax with Government and deductor is undergoing CIRP is unjustified and unsustainable in law.
Delhi High Court dismisses Environics Trust’s writ challenging the IT Act reassessment order. Detailed analysis of the judgment and key legal arguments.
Delhi High Court’s ruling in VAB Apparel LLP vs Commissioner, setting aside GST registration cancellation order for non-specification of reasons for GST registration cancellation.
Delhi High Court held that there was no default in payment of advance as seized cash was offered by the assessee to be treated as advance tax.
Delhi High Court held that interest on delayed refunds as per section 56 of the Delhi Goods and Services Tax Act, 2017 is payable when refund remains unpaid even after sixty days from the date of application for refund.
Delhi High Court held that the notification dated 29th January 2020, retrospectively revoking the benefit under the Merchandise Exports from India Scheme (MEIS) in respect of Flexible Intermediate Bulk Container bags, with effect from 7th March 2019, is unjustified and unsustainable in law.
Delhi High Court decision on Subodh Gupta vs ACIT. Disruption in video conference hearing leads to setting aside assessment orders. Fresh hearings directed.
Delhi High Court held that as per the scheme of PMLA that power to issue summons u/s. 50 of PMLA is different from the power to arrest u/s. 19 of PMLA. Further, issuance of summons to join investigation and give some evidence or document to the investigation agency cannot be presumed to culminate into the arrest of person being so summoned.
Delhi High Court held that in the absence of a conferral of any power upon the Tax Research Unit (TRU), it cannot issue clarification regarding the classification of polypropylene woven and non-woven bags under the Customs Tariff Act, 1975. Accordingly, Circular dated 31 December 2018 issued by TRU is quashed and set aside.
