Kankipati Rajesh vs Adjudicating Authority (Delhi High Court) Delhi High court Frowns on Use of Disconcerting Language in Legal Proceedings by PMLA Adjudication Authorities Recently, the High Court of Delhi issued an order dated 21.04.2023 in the case of W.P.(C) 3109/2023 & CM APPL. 12095/2023, 19827/2023, highlighting the importance of using standard formats and principles […]
AL Hatim Tours And Travels Pvt. Ltd. Vs Union of India (Delhi High Court) The petitioners are private Haj Operators (HGO). They arrange tours to the holy shrines of Mecca/Madina in Kingdom of Saudi Arabia. The Government of India has an agreement with the Kingdom of Saudi Arabia, per which, quotas are allotted to India […]
Commissioner of Customs Vs Sadanand Chaudhary (Delhi High Court) It would be necessary for this Court to decide whether the delay in filing the same is required to be condoned. The present appeal was filed on 30.07.2019, which was after the delay of 307 days. Court observed that application seeking condonation of delay is bereft […]
Thermoking Vs Commissioner of State Goods And Service Tax (Delhi High Court) In this case concessional rate of duty had been denied to the petitioner on the ground that the C-Forms, relied upon by the petitioner, had been cancelled by the concerned tax authorities in Haryana with retrospective effect. Mr. Rajesh Mahna submits that the […]
Delhi High Court held that penalty under section 271(1)(c) of the Income Tax Act not leviable as error pointed out by AO was corrected by the assessee before passing of the assessment order.
Brij Mohan Mangla Vs Union of India (Delhi High Court) In this case In terms of Orders passed by Appellate Authority, the orders rejecting petitioner’s application for GST refund have been set aside. The Appellate Authority has also directed restoration of the petitioner’s GSTIN registration. The record also indicates that the petitioner thereafter once again […]
Delhi High Court held that Court has the power to exercise discretion to waive requirement of pre-deposit of penalty in rare and deserving cases.
Section 212(6) contemplates that before a court decides to grant bail to an accused, public prosecutor must be given an opportunity to oppose bail application.
Cancellation of C Forms at a subsequent date would have a disruptive effect on the stream of commercial transactions, which is impermissible.
SCN is deficient if it does not sufficiently disclose reasons why petitioner’s GST Registration was suspended or was proposed to be cancelled
