The Delhi High Court held that issuance of a Show Cause Notice before expiry of reply time violated natural justice and set it aside while upholding the audit report’s validity.
The Delhi High Court directed Customs to enforce the 31 January 2025 Order-in-Original and release jewellery seized from two Uzbekistan nationals after payment of redemption fine and compliance with conditions.
The Delhi High Court condoned a 273-day delay in filing an appeal before CESTAT, holding that there was no evidence of deliberate inaction or mala fides by the importer.
The Delhi High Court directed authorities to re-inspect the new business premises of Sakshi Trading Company before deciding on restoration of its cancelled GST registration.
Delhi High Court allows petitioners to regularize seven seized gold chains weighing 455 grams, directing Customs to hold a hearing and consider payment of duty under Section 110.
Delhi High Court set aside a ₹80.9 crore GST demand against JMD Lightening & Cable Co., holding that the adjudicating authority failed to consider submitted creditors’ ledgers.
Delhi High Court set aside the detention of a passenger’s gold, holding it invalid as no Show Cause Notice or personal hearing was provided under Section 124 of the Customs Act.
The Delhi High Court held that a deficiency memo under Rule 90 of the CGST Rules must be issued within 15 days of filing a refund application. Delay beyond this period entitles taxpayers to interest on the refund.
Delhi High Court held that non-granting of exemption claimed under section 11 and 12 of the Income Tax Act due to delay of 16 days in filing audited report in From 10B not justified since the due to inadvertence error on the part of the auditor / tax professional.
In a case concerning Uzbekistan Airways, the Delhi High Court granted time to file an appeal against a GST demand of ₹35.39 lakh. The Court held that the appeal, once filed within time, must be heard on merits.
