Discover the recent ruling by the Delhi High Court quashing time-barred reassessment proceedings for escaped income below the mandatory monetary threshold.
Delhi High Court held that rule 89(4) of the Central Goods and Services Tax Rules, 2017 applies only in case of zero rated supply of goods or services, without payment of tax under bond or letter of undertaking. Accordingly, provisions are inapplicable to cases of refund of integrated tax paid on zero rated supply.
High Court held that the Order of Appellate Authority allowing refund to assessee cannot be ignored solely because Revenue decided to challenge the order allowing refund, directed the Revenue to disburse refund along with interest and clarified that Revenue is not precluded from availing any remedy and in case Revenue succeeds they would be entitled to recovery the amount disbursed.
Delhi High Court’s ruling on Classic Decorators’ appeal for a pre-deposit waiver against a limitation-barred service tax demand order
Explore the recent judgment by Delhi High Court where Balaji Enterprises regained control over bank accounts provisionally attached under the CGST Act for over a year. Court’s interpretation of Section 83 and its implications
Delhi High Court held that restrictions and conditions to issuance of registration certificate to Haj Group Organizers (HGO) not imposed on account of late payment of GST as it would affect the pilgrims who have registered with HGO to undertake pilgrimage.
Delhi High Court sets aside assessment orders due to non-consideration of Ssapp Overseas Pvt Ltd’s request to file a belated reply, citing a violation of natural justice.
Delhi HC confirmed CESTAT’s order on Commissioner of Customs vs Bergen Engines India Pvt Ltd case. HC finds no justifiable reasons for delay in filing appeal after defect notice.
Infres Methodex Private Limited Vs ACIT – Delhi High Court allows a 20% adjustment of refund against Income Tax demand
Delhi High Court held that if the investigation is not completed then merely because the report has been filed, the right of statutory bail cannot be defeated. Merely filing of chargesheet, whether incomplete or piecemeal, cannot defeat the basic purpose of section 167(2) of Cr. P.C.
