Delhi High Court refused waiver of pre-deposit for CHAs implicated in misuse of licenses for illegal imports, allowing appeals to be filed before CESTAT.
Delhi High Court held that simple default of loan payable outside India cannot restrict Indian Citizen to travel abroad since there is no civil or criminal proceedings against petitioner in India. Thus, impugned Look-Out Circular quashed.
Delhi HC ruled that both jurisdictional and faceless officers can issue Section 148 notices. It reaffirmed that faceless regime does not eliminate JAO authority until Supreme Court decides otherwise.
Delhi HC set aside the orders after finding that hearing notices were neither emailed nor properly served. The matter was remitted for a fresh decision with mandatory opportunity of hearing.
Delhi High Court held that demand notice issued by Competition Commission of India being served during subsistence of the stay is unsustainable and liable to be quashed. Accordingly, the writ petition is disposed of.
Delhi High Court held that VAT (Audit) officer, not being jurisdictional officer, are not competent to complete assessment. Accordingly, assessment orders are quashed due to lack of jurisdiction.
The Court reaffirmed that failure to issue SCN within prescribed time entitles goods’ owner to unconditional release under the Customs Act.
Delhi High Court sets aside GST orders passed without notice or opportunity for reply and remands the matter to the adjudicating authority for personal hearing.
Delhi High Court uncovered fraudulent Input Tax Credit claims after a trader sought GST registration cancellation and imposed ₹5 lakh costs for misleading submissions.
High Court refused to entertain a writ petition challenging a GST demand involving alleged fraudulent ITC, holding that disputed facts must be resolved through the statutory appeal process.
