Delhi HC rules that only the Commissioner has the authority under the CGST Act to order the attachment of a bank account. Details on Vikas Enterprises case.
Delhi High Court held that in terms of section 28(9) of the Customs Act the show cause notice needs to be adjudicated within a period of six months or within one year. Adjudication of notice after expiry of the said period is time-barred.
Delhi High Court rules that GST refund cannot be denied if applications are filed timely and as prescribed, even if there are deficiencies. Read the analysis.
Delhi High Court nullifies penalty notice for Darpan Kohli, as the preceding assessment order was negated by the same court. Explore the full judgment.
Delhi High Court’s decision in Samtel Glass Limited Vs DCIT on disallowance of security deposit forfeiture due to insufficient genuine documentation
Delhi High Court states that mere claims of fraud or willful misstatement are inadequate grounds for cancelling a GST registration without solid proof.
Delhi High Court rules that only the Commissioner has the authority under the CGST Act to freeze accounts, deeming other orders as without legal backing.
Delhi High Court held that Sanitaryware meant for use in the kitchen, toilets or bathroom and although it may portray some art work in its designs, it is not artwork or handicraft Therefore, duty drawback could only be claimed in category of goods falling Chapter 74 vide item No. 741802.
In present facts of the case, the Hon’ble High Court observed that the petitioner was rendering advisory services to entity in Singapore. The petitioner had repeatedly filed submissions before the concerned authorities (Adjudicating Authority as well as Appellate Authority) explaining that it is rendering “advisory services to overseas group companies with respect to investment avenues in transportation sector after performing its own analysis and due diligence”.
Delhi High Court rules in the case of Movish Realtech Private Limited vs. DCIT. The court addresses the initiation of reassessment based on statements of accommodation entry providers in income tax matters.
