Delhi High Court held that in absence of any profit motive in the activity of assessee-society and also profit so generated is ploughed back for charitable activities. Exemption benefit under section 11 duly available.
Delhi High Court held granted bail, in fraudulent claim of ITC under GST, as bail already granted to co-accused and petitioner had no prior criminal antecedents.
Delhi High Court held that in terms of rule 24 of the ITAT Rules, when the Tribunal has ex-parte disposed of the appeal on merits and thereafter the appellant appears, the Tribunal shall set aside the ex-parte order and restore the appeal if sufficient cause is shown.
HC found no infirmity with decision of Adjudicating Authority and its findings that certain parties were involved in illegal export of Red Sandalwood/Red Sanders
Delhi High Court held that section 5 of the Foreign Trade (Development and Regulation) Act, 1992 empower Government to make amendments with retrospective effect.
Delhi High Court held that amount payable under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ( SVLDRS ) cannot be more than the amount confirmed vide Order-In-Original.
Delhi High Court held that as per law laid down by the Supreme Court in Ghanashyam Mishra, all dues including statutory dues shall stand extinguished and no proceedings in respect of dues for period prior to date on which approval to resolution plan is granted could be continued.
HC held that, the purpose of a SCN is to enable the noticee to meet the allegations, on the basis of which an adverse action is proposed. Further, the procedure adopted by the Revenue Department is flawed and the order for cancellation of GST Registration of the assessee was passed in violation of principles of natural justice.
The petitioner claims that he apprehends that a demand of GST may be raised on him on account of fraudulent actions of the persons who have registered a firm in his name. He also claims that the said unknown persons have been filing returns without his knowledge. In the aforesaid context, the petitioner had also made a representation to the Delhi Police, which is pending action.
HC ruled that VCC, Charge sheets, suspension order would fall under purview of personal information as defined in Section 8(1)(J) of RTI Act
