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Delhi High Court

Rejection of bid for not meeting qualification criteria doesn’t warrant interference of court under Article 226

June 10, 2023 1047 Views 0 comment Print

Delhi High Court held that rejection of bid of the petitioner by SAIL for not meeting the qualification criteria is not arbitrary and hence interference by this Court under Article 226 of the Constitution of India unwarranted.

CCI has no jurisdiction to compel ICAI to outsource organization of CPE seminars

June 10, 2023 831 Views 0 comment Print

Delhi High Court held that it is outside the jurisdiction of the Competition Commission of India (CCI) to compel a statutory body (ICAI) to outsource organization of CPE seminars, workshop or conferences.

Delhi HC Orders Re-Adjudication on Same-Day Notice & Reassessment Order

June 8, 2023 1011 Views 0 comment Print

In a recent judgment, the Delhi High Court set aside the order and notice issued under Section 148A(d) and 148, respectively, in the case of Premium Estates Pvt. Ltd. vs. ACIT. The court directed the Assessing Officer to conduct a de novo assessment after the petitioner received the notice on the same day as the order.

Reasoned outcome based on analysis of material prevails when two contradictory outcomes are delivered

June 8, 2023 909 Views 0 comment Print

Delhi High Court held that when two contradictory final outcomes is delivered vide two different orders, the reasoned outcome based on analysis of material prevails over outcome without an iota of reason.

Provisional attachment u/s. 83 of CGST Act for securing revenue of another taxable person is unjustified

June 7, 2023 1461 Views 0 comment Print

Delhi High Court held that invocation of provisional attachment provisions u/s 83 of the CGST Act for securing the revenue of another taxable person (and not for the interest of government revenue) is unsustainable in law.

Filing of B/E u/s 46 inapplicable for gold jewellery, exported for exhibition, being re-imported

June 7, 2023 831 Views 0 comment Print

Delhi High Court held that, in respect of gold jewellery, which was exported for exhibitions and re-imported into the country, the procedure of filing of a B/E, under Section 46 of the Customs Act, was inapplicable.

Disqualification of Haj Group Organization because of uncertainty of GST amount is unjust

June 7, 2023 1476 Views 0 comment Print

Delhi High Court held that disqualification of Haj Group Organization merely on the basis of uncertainty in respect of the amount of GST to be paid is unjust.

Identity proof not required for exchange of Rs. 2000 banknotes: HC

June 7, 2023 22392 Views 0 comment Print

Delhi High Court held that there is no requirement of identity proof for exchange of Rs. 2000 denomination banknotes as it is not the case of demonetization but it is a case of mere withdrawal of Rs. 2000 denomination banknotes from circulation.

Case can be transferred from Jurisdictional AO to Central Circle u/s 127

June 6, 2023 9159 Views 0 comment Print

Delhi High Court held that case can duly be transferred from Jurisdictional Assessing Officer to Central Circle by way of passing order under section 127 of the Income Tax Act.

Rejection of SVLDR Scheme because of unreasonable errors is unsustainable

June 5, 2023 1734 Views 0 comment Print

Delhi High Court held that rejection of application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (the SVLDR Scheme) merely because of some non-material errors in quantum of duty is unsustainable.

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