Whether the delay in making the impugned award rendered it liable to be set aside as opposed to public policy would also necessarily have to be considered in the context of the challenge?
At the time of initiating the proceedings under Section 147 of the Act, the assessing officer has to only examine whether there is prima facie material on the basis of which the assessment should have been reopened. The Supreme court has held that at this stage the court is only required to see whether there was prima facie some material on the basis of which the department could reopen the case. The sufficiency of the correctness of the material is not a thing to be considered at the stage.
Delhi HC reviews GST Act conditions for bail in Amit Gupta vs. Directorate case. Focus on ITC availing, reversal, and compliance with bail terms.
Delhi HC sets aside exparte order in Ankit Kaul’s case due to technical glitch. Directs the respondent to refile and pass fresh assessment order within six weeks.
When there is a violation of the principles of natural justice, the availability of an appellate remedy does not bar the maintainability of a writ petition.
Vistrat Real Estates Private Limited Vs Asian Hotels North Ltd (Delhi High Court) Once a valid arbitration agreement exists between the parties, the issue whether the petitioner is entitled to any relief in the absence of a third party to the agreement or that third party is required to be impleaded in the proceedings, is […]
PCIT Vs LKG Builders P. Ltd. (Delhi High Court) Court is of the opinion that the questions of law raised in present appeals have been settled by earlier Division Bench in CIT Vs. Kabul Chawla (supra) and assessment of the respondents had attained finality prior to the date of search and no incriminating documents or […]
Micro Focus Software Solutions India Private Limited Vs Union of India & Anr. (Delhi High Court) Reply to GST Registration cancellation notice was filed by the petitioner, stating why its registration should not be cancelled. Ignoring the reasons stated the GST Registration certificate was cancelled. Inspection of the premises was carried out by the Authority, […]
PCIT Vs Power Links Transmission Ltd. (Delhi High Court) Undoubtedly, the principles of res-judicata and estoppel are not applicable in taxation matters. However, it has been held that a departure from a finding during the past years would result in a contradictory finding. (See: Commissioner of Income Tax vs. Sridev Enterprises (1991) 192 ITR 165). […]
The impugned award rests on interpretation of certain clauses of the Agreements executed between the parties. As noted above, the question of construction of a contract falls squarely within the jurisdiction of the Arbitral Tribunal.
