Delhi High Court held that 3621 days of delay in filing of an application for impleadment as legal heir allowed since matter came to the knowledge of legal heir only after the same was listed after nearly thirteen years. Accordingly, since reasonable and bonafide explanation provided, the delay in filing of impleadment application condoned.
Delhi High Court permitted petitioners to seek anticipatory bail under Cr.P.C. Section 438 for CGST offences, citing the Supreme Court’s clarification in the Radhika Agarwal case. The interim protection was extended for two weeks to allow the petitioners to apply for bail.
Reassessment based on a new Permanent Establishment (PE) ground, which was absent from the initial notice, was quashed by the Delhi High Court. The court ruled that tax authorities must adhere strictly to the grounds stated in the statutory notice.
Citing violation of the principles of natural justice for denying an adjournment request, the Delhi HC set aside the expiry of the limitation period for Acme India’s GST appeal. The appeal challenging the order, which confirmed a tax demand arising from alleged ineligible ITC from fake firms, must be decided on merit.
The Delhi High Court stayed GST recovery proceedings in the Welcut Industries case due to the non-functional GSTAT. The stay is subject to the Petitioner depositing 10% of the demanded amount as pre-deposit.
The Delhi High Court overturned the CESTAT’s August 2024 order concerning the revocation of Primus Logistics’ Customs Broker license. The CESTAT must now hear and decide the matter based on the evidence and merits.
Citing the clear Supreme Court ruling, the High Court held that the challenge to the DRI’s authority to conduct proceedings and issue a Show Cause Notice no longer survives, directing the adjudication to proceed.
The Delhi High Court denied bail to a Kenyan national intercepted with 789 grams of cocaine ingested in capsules. The ruling cited the mandatory bar under Section 37 of the NDPS Act against granting bail in commercial quantity cases.
HC held that leasing a residential property for residential use is exempt from GST and that GST cannot be included in rent for stamp duty computation, directing refund of ₹2.58 lakh wrongly collected.
Delhi HC prima facie held that National Commission for Scheduled Tribes (NCST) lacked jurisdiction to prevent Axis Bank from enforcing its security interest under SARFAESI Act and stayed summons requiring personal appearance of bank’s MD and CEO.
