In Rajeev Chhatwal vs Commissioner of Goods and Services Tax (East), case, Delhi High Court addressed contentious issue of whether officers have authority under Section 67(2) of CGST Act to seize cash.
Delhi High Court intervenes in Oxfam India’s tax reassessment case, issuing a stay on proceedings. A comprehensive analysis of the Delhi HC order and its implications.
Delhi High Court decides on the admissibility of evidence in PCIT Vs ARN Infrastructure, emphasizing officer authorization & corroborative evidence.
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.
