The Court held that the Petitioner misrepresented the date of receiving the provisional attachment notice. Bank accounts cannot be freely operated, subject to a minimum balance of ₹1 crore.
The Delhi High Court ruled that a GST Show Cause Notice issued after the death of the proprietor is void ab initio, quashing both the notice and the resulting order. Recovery may proceed against the deceased’s estate.
The Court observed that relevant turnover and business details were not disclosed in the petition. It instructed the Petitioner to submit an affidavit providing turnover, business nature, and ITC details before proceeding with adjudication.
Delhi High Court held that invocation of the extraordinary jurisdiction of this Court under Articles 226 and 227 of the Constitution unwarranted since efficacious alternative remedies under DRT and NCLT. Accordingly, writ petition is misconceived.
The Delhi High Court rejected an application seeking condonation of a nine-month delay in filing a revised ITR, holding that no sufficient cause or genuine hardship was established. The original ITR had been filed on time, and the delay was deemed excessive.
The Delhi High Court allowed a company to file a GST appeal despite delay, citing the serious illness of a key director. The Court emphasized procedural fairness while the validity of related notifications remains pending before the Supreme Court.
The Delhi High Court quashed charges against the petitioner in a corruption case, finding intercepted calls insufficient to establish grave suspicion of conspiracy.
Delhi High Court ruled that a pre-deposit made under the Central Excise head satisfies the statutory requirement when the Service Tax portal is non-functional, allowing the appeal to proceed on merits.
The High Court rejected the writ petition challenging GST demand for alleged fraudulent ITC, citing the complexity of factual issues. Petitioners are allowed to appeal under Section 107 of the CGST Act.
The Court held that delayed TDS deposit and the petitioner’s role as Managing Director raise factual issues requiring trial, rejecting the plea for quashing.
