In the case of Rajkumar Singhal, Delhi HC ruled that show cause notices and REG 31 must be served as per GST Act provisions. Details here.
Delhi High Court ruled that refund of ITC reversal is permissible if supplier paid tax. Learn about the case of Pedersen Consultants India Pvt. Ltd. vs Union of India & Ors.
Considering that the petitioner had ceased business operations since May 16, 2023, the court modified the cancellation date to align with the cessation of activities, ensuring fairness and compliance with Section 29 of the Central Goods and Services Tax Act, 2017.
Delhi High Court deems rejection of Input Tax Credit claim as invalid due to inadequate consideration of taxpayer’s detailed reply. Read the full judgment here.
Delhi High Court ruling: Bail under PMLA not assured for specialized medical treatment. Detailed analysis of Ramesh Chandra Vs Directorate of Enforcement case.
Delhi High Court modifies retrospective cancellation of GST registration in Supreme Enterprises case, citing lack of cogent reasons and procedural lapses. Read full judgment analysis.
Delhi High Court rules investment in shares as capital account transaction, not income, in AL Amin Investments Limited Vs ACIT case. Analysis & judgment here.
Vimal Electrical Pvt Ltd Vs Commissioner of Vat & Anr (Delhi High Court) Introduction: The case of Vimal Electrical Pvt Ltd versus the Commissioner of VAT & Anr, heard by the Delhi High Court, pertains to a refund sought under the Delhi Value Added Tax Act (DVAT) for the tax period from January 1, 2017, […]
Delhi High Court quashes GST order against Suresh Kumar Jain, citing lack of opportunity for a personal hearing and insufficient consideration of the petitioner’s reply.
CIT – International Taxation Vs. ESPN Star Sports Mauritius S.N.C ET Compagnie (Delhi High Court) The Delhi HC affirms the order of ITAT that ESPN Distribution does not constitute a PE in India and income earned from sports channel distribution cannot be taxed as royalty under provisions of the ITA read with India-Mauritius DTAA. Background […]
