Delhi High Court expressed concern over the Customs Department’s conduct at IGI Airport after gold jewellery seized from passengers was disposed of without due process or refund. The Court directed senior Customs officials and the Finance Ministry to take corrective action.
Delhi High Court held that Indian Institution providing educational consultation to students in India and Foreign Educational Institution paying commission thereof cannot be considered as intermediary service. Accordingly, writ petition of revenue dismissed.
Delhi High Court admitted petitions challenging GST Notification No. 40/2021, which petitioners argue violates Article 14 and Section 164 of the GST Acts. The court ordered interim protection, directing that no coercive steps be taken until the next hearing.
Delhi High Court held that order is liable to be set aside and matter remanded to ITAT since ITAT failed to provide appropriate reasoning with regard to functionality of comparable while undertaking transfer pricing adjustment.
Delhi High Court held that addition of unsecured loans under section 68 of the Income Tax Act rightly deleted since the said amount is already disclosed before Income Tax Settlement Commission. Accordingly, appeal of revenue dismissed.
Delhi High Court held that reassessment proceedings for AY 2014–15 were time-barred and quashed notices and orders issued under Sections 148 and 148A.
The Delhi High Court set aside reassessment notice and order against Sarthak Gupta for AY 2014–15, citing the Supreme Court’s ruling in Rajeev Bansal.
Delhi High Court permits Rajesh Metals to appeal against GST order alleging fraudulent ITC claims, noting possible non-consideration of its reply to the show cause notice.
Delhi High Court restored conviction of Great Indian Nautanki Co. Pvt. Ltd. for delayed TDS deposit but replaced ₹25 lakh fine with admonition, calling it a technical offence.
The Delhi High Court set aside a GST notice against C.H. Robinson Worldwide Freight India Pvt. Ltd., citing violation of the mandatory three-month period under Section 73 of the CGST Act.
