The issue was prolonged detention of undeclared gold without a statutory notice. The Court held that failure to issue a show cause notice within the prescribed time mandates release of the seized goods.
Delhi High Court quashed a GST adjudication order passed ex parte, holding that taxpayer was not given a proper opportunity to reply or be heard, and remanded matter for fresh adjudication.
The High Court held that once identical transactions were examined and accepted in later assessments, the basis for reopening earlier years did not survive.
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.
