While allowing proceedings to continue, the Court restrained enforcement of any final order arising from the show cause notice pending further directions.
The High Court dismissed the appeal after holding that the Tribunal’s findings on intra-group services raised no substantial question of law.
Delhi High Court held that internal disputes among company directors do not justify condonation of delay in filing ITR, upholding statutory compliance requirements.
Delhi HC held that issuing multiple reassessment notices under Section 148 based on same ‘reasons to believe’ is valid. Petition challenging notices for A.Y. 2021-22 was dismissed.
Court rejected writ petition challenging GST demand, directing petitioner to pursue appeal under Section 107 due to alleged fraudulent Input Tax Credit transactions.
Delhi High Court held that provision of support service in India to foreign universities and institutions qualifies as export of services under Rule 6A of the Service Tax Rules, 1994 and the same is not ‘intermediary’ in terms of rule 2(f) of Place of Provision of Service Rules, 2012.
The Delhi High Court held that an assessment order cannot be remanded to the AO without adjudicating the validity of the Section 144 order. The matter was remanded to the CIT(A) to decide jurisdiction first.
Delhi High Court held that reassessment notices must be individually evaluated for surviving limitation. AO directed to re-compute limitation under Rajeev Bansal framework before deciding validity.
Court held that GST registration cannot be cancelled retrospectively when the proprietor had passed away before the Show Cause Notice. Orders were quashed and cancellation allowed from the notice date.
Court ruled that FEMA summons issued under Section 37 operate within a civil-procedural framework and are not subject to gender-based safeguards under Section 160 CrPC. The key takeaway is that a woman cannot claim exemption from personal appearance in FEMA inquiries.
