Delhi High Court

SCN notice demanding recovery of credit wrongly availed in Tran-1 valid

Matrix Cellular (International) Services Limited Vs Union of India & Ors. (Delhi High Court)

Matrix Cellular (International) Services Limited Vs Union of India & Ors. (Delhi High Court) Department have merely followed the statutory scheme of first making inquiries, and premised on the information gathered, to issue the Show Cause Notice under Section 73 of the Act. Having heard learned counsels, we are of the view that there ...

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HC: No evidentiary value of statement which was retracted later

Manak Kala Vs Union of India & Anr. (Delhi High Court)

Assessee could not be held guilty for violation of provisions of Section 9(1)(b) of FERA, on the sole basis of the statement of Sh. Ashish Jain, which was retracted later on as none of the orders of the authorities, namely, the Adjudicating Authority, the Appellate Authority or the Tribunal refer to any cogent material to substantiate the...

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Land within 1 Km from local limits of municipality having population of more than 25,000 is Capital Asset

Gurudwara Sahib Patti Dhaliwal Vs CCIT (Delhi High Court)

In view of the foregoing, the documentary material shown to us by the Respondent leads to the conclusion that the land in question would be categorized as a capital asset. Therefore, the assessee cannot claim the benefit of exemption to agricultural land and hence, the compensation received by the assessee in pursuance of land acquisition...

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Reopening of assessment justified if notice issued in the name of surviving entity only

Experion Developers Pvt. Ltd. Vs ACIT (Delhi High Court)

Reopening of assessment was justified in case of EDPL as there were sufficient 'reasons to believe' that income had escaped assessment and the bar to reopening of proceedings after expiry of four years from the date of final assessment order, under the proviso, did not apply in assessee's case and there was no requirement to issue two sep...

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HC: No bail to CA for offence pertaining to non-disclosure under IndAS

Nittin Johari Vs SFIO (Delhi High Court)

Since offences pertaining to the non-disclosure of the documents which were required under Indian Accounting Standards (IndAS) alleged against assessee- chartered accountant were serious in nature which involved fraud to the tune of several crores and the offence being an economic one which affected the economy of the nation, assessee was...

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Sale of Amway & Other DSE’s Products permissible on e-commerce platforms

Amazon Seller Services Pvt. Ltd. Vs Amway India Enterprises Pvt. Ltd. & Ors. (Delhi High Court)

Sale of  Amway, Oriflame, etc. on e-commerce platforms like Amazon was permissible for ensuring free flow of trade as the Direct Selling Guidelines were merely advisory in nature....

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Stock-in-trade seized must be released within 120 days: Delhi HC

Khem Chand Mukim Vs Pr. Director of Income Tax (Delhi High Court)

Seized stock-in-trade under Section 132 within the custody of the Income Tax authority must be released within 120 days. Since the action of Officer to seize jewellery without pre-existing and pre-recorded good reasons to believe was found to be grossly arbitrary, and the entire action was vitiated, in order to discourage the Officer from...

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Filing of GST refund for tax periods spread across two financial years cannot be restricted

Pitambra Books Pvt. Ltd. Vs Union of India & Ors. (Delhi High Court)

Pitambra Books Pvt. Ltd. Vs Union of India & Ors. (Delhi High Court) The present petition inter-alia impugns Circular No. 37/11/2018-GST dated 15.03. 2018 and Circular No. 125/44/19-GST dated 18.11.2019. Mr. Puneet Agrawal, learned counsel for the petitioner submits that owing to the restrictions imposed in the aforenoted circulars, P...

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Proof of not been able to upload form Tran-1 due to technical glitches, not mandatory

A. B. Pal Electricals Pvt. Ltd. Vs Union of India & Ors. (Delhi High Court)

A. B. Pal Electricals Pvt. Ltd. Vs Union of India & Ors. (Delhi High Court) as per Notification No. 49/2019 dated 09.10.20 19 issued by CBIC, the date prescribed for filing of Form GST TRAN-1 under Rule 117 (1A) of the CGST Rules has been extended to 3 1.12.2019. This itself demonstrates that the Respondents […]...

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Customs not to recover from legal heirs of deceased noticees/assessees

Amandeep Singh Sehgal Vs Commissioner of Customs (Preventive) (Delhi High Court)

Amandeep Singh Sehgal Vs Commissioner of Customs (Preventive) (Delhi High Court) Customs Department cannot proceed against legal heirs of a deceased noticee/assessee against whom there may be proceedings for recovery of customs duty. The Delhi High Court while holding so, observed that there is no machinery provision in the Customs Act, 1...

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