The Delhi High Court held that TDS for non-residents without PAN should follow DTAA rates, not the 20% rate under Section 206AA. The ruling confirms treaty provisions override procedural domestic laws.
Tribunal held that additions made solely on ex-parte proceedings cannot stand when the taxpayer was unable to comply due to age-related limitations. The case was remanded for fresh assessment with a direction to provide proper opportunity.
Delhi High Court ruled that both JAO and FAO have concurrent jurisdiction to issue reassessment notices under Sections 148/148A, aligning with TKS Builders precedent.
Delhi High Court dismisses Revenue appeal, upholding CESTAT’s finding that production capacity claims and alleged clandestine SS flats removal by the company were unsubstantiated.
The Court remanded the matter after finding that the taxpayer had not filed a reply or received a proper hearing before the order was passed. The adjudicating authority must reconsider the case after granting full opportunity.
The Court set aside the ex-parte GST order after finding the taxpayer had no proper chance to respond to the show cause notice. The matter was remanded for fresh adjudication while the validity of related notifications remains pending before the Supreme Court.
Delhi High Court held that writ petition in cases involving large scale availment of Input Tax Credit [ITC] or evasion of payment of GST not entertained and court has relegated parties to appellate remedy.
The Court allowed forensic examination of an advocate’s seized CPU under strict safeguards after a GST search raised concerns about attorney-client privilege. It directed limited access, mandated presence of IT experts, and prohibited coercive action pending further review.
The Court held that a reassessment notice generated on time but uploaded the next day is time-barred. Proceedings were set aside because despatch, not generation, determines the date of issuance.
The Court allowed a petitioner to file an appeal on classification of exported goods and sought clarification on which authority can issue SCNs under Customs and GST laws.
