The High Court refused to exercise writ jurisdiction where allegations of fraudulent ITC involved complex facts. Taxpayers were directed to pursue the statutory appellate remedy.
The High Court held that GST demands for periods prior to approval of a resolution plan cannot survive. All such claims stand extinguished once the plan is finally approved.
The issue was whether CBDT monetary limits barred the revenue appeal. The Court held that organised tax evasion and accommodation entry cases are carved out exceptions, defeating the low tax effect argument.
The Delhi High Court held that a withholding tax certificate cannot stand once the ITAT sets aside the finding of a dependent agent PE. Since the Revenue relied solely on quashed assessment orders, the 8.75% TDS was invalid.
The Delhi High Court held that expiry of 120 days under Section 132B does not trigger automatic release of seized assets. The only consequence of delay is interest liability, reaffirming that AO’s satisfaction is essential.
Delhi High Court held that where controversy is anchored in company’s affairs and issue is one which NCLT/NCLAT is empowered to determine the matter in question, section 430 of Companies Act bars parallel civil suits and compels recourse to NCLAT/NCLAT.
The Court held that relief cannot be denied under Section 264 merely because a similar issue was earlier pending before the Supreme Court. The revision application was allowed as the issue was already covered by binding High Court rulings.
The Delhi High Court directed fresh adjudication after holding that denial of a reasonable opportunity to respond renders the GST demand unsustainable, while keeping the notification validity issue open.
The court declined to examine the merits after noting that a final adjudication order had already been passed. The key takeaway is that the petitioner must pursue the prescribed appellate remedy.
The case examined whether refunds could be blocked on the basis of a subsequent lab report issued without new samples. The court ordered early consideration of representations and possible show cause proceedings.
