Delhi High Court held that department cannot possibly seek to justify the retention of refund claim on account of its having been deposited voluntarily or being barred by limitation. Accordingly, refund claim allowed.
It is also contended that even if it is assumed that the authority issuing the notice dated 23.06.2024 is a prescribed income-tax authority, he cannot issue a notice but can merely serve a notice.
Delhi High Court held that petitioner is duly entitled for the grant of duty drawback since the export proceeds have been realised within the stipulated period as prescribed in FEMA. Thus, held that freezing of bank account not justified.
Delhi HC upheld the Principal Additional Director’s power to provisionally attach a bank account under Section 83 of CGST Act to protect government revenue.
Delhi High Court permits submission of documents within a week to support the GST registration status amid proposed cancellation.
Delhi HC rules that a defendant cannot compel the plaintiff to summon and examine their Chartered Accountant in a civil suit. Petition dismissed in limine.
Delhi HC restores GST registration for 30 days, allowing Bansal Exim to file returns. GST registration was cancelled for non-filing of returns for over 6 months.
Delhi HC allows a second chance for SS Enterprises to contest GST registration cancellation after natural justice violation in the initial process.
Delhi HC issued a notice on JSW Steel’s challenge to GST Circular mandating CA certification for credit reversal on post-sales discounts.
The failure of assessee to make the requisite disclosures in Schedule D would neither detract from the relief which had been accorded by AO nor change the factum of carry forward and set off as forming part of the assessment order.
