Read the detailed analysis of Delhi HC judgment quashing Income Tax Notices issued under Section 148A(b) and 148. Learn why the court ruled against the Revenue.
Delhi High Court restores show cause notice to Adjudicating Authority in Ajayraj Construction Pvt Ltd case. Personal hearing opportunity granted repeatedly. Detailed analysis & conclusion provided.
Read the detailed judgment of Delhi High Court allowing inspection, measurement, and photography of seized articles in the case of Atsar Exports Pvt Ltd Vs Superintendent of Customs.
Case revolved around principle of restitution and whether petitioner was entitled to a refund of pre-deposit amount in light of overturning of original order.
The court observed that the cancellation of registration with retrospective effect cannot be mechanical and must be based on objective criteria. Mere non-filing of returns does not warrant retrospective cancellation covering the period when the returns were filed and the taxpayer was compliant. A
Read the detailed analysis of MAA Padmawati Lamination Vs Commissioner Delhi Goods And Service Tax & Others case. Delhi High Court remands SCN for readjudication.
Delhi High Court quashes a Rs. 7 crore GST demand, emphasizing the need for the proper officer to consider replies on merits. Details of the judgment.
Delhi High Court ruling states GST registration can be cancelled retroactively if warranted, ensuring compliance with objective criteria. Learn more.
Delhi High Court’s judgment clarifies that IBC proceedings don’t preclude court jurisdiction for Section 11 applications under the Arbitration and Conciliation Act.
Delhi HC leaves open the question of validity of repeated issuance of attachment orders under Section 83 of CGST Act in Parthavi Metal And Alloys Vs Union Of India & Ors.
