Delhi High Court held that demand of customs duty on account of failure to fulfil export obligations under Advance Authorization set aside as export obligation was fulfilled within extended period and redemption/discharge certificate was issued thereafter.
Delhi HC ruled that date of electronic upload of DRP directions on ITBA is date of receipt under Section 144C(13). AO’s final order passed a day late was held invalid, reaffirming that physical delivery is irrelevant once uploaded.
The Delhi High Court dismissed the Revenue’s appeal, affirming that a prior approval for search assessments under Section 153D must involve the superior authority’s conscious application of mind. The Court held that approvals granted mechanically or through a single omnibus letter for numerous assessments are invalid, thereby quashing the assessment.
Delhi High Court held that license fees paid for use of goodwill is allowable as business expenditure. Accordingly, the same is deductible under section 37 of the Income Tax Act. Thus, appeal of revenue dismissed.
Delhi HC: DRP direction receipt date is the ITBA upload date (not physical receipt). Final tax assessment order passed one day late under S. 144C(13) is time-barred and invalid.
:While the Customs Broker was negligent in exercising due supervision over its employee, permanent revocation of licence was an excessive penalty. Applying the principle of proportionality, the revocation was modified to a limited period of four years with specific monetary deposits and compliance conditions.
The strict 4-month statutory limitation period for filing a GST appeal under Section 107 could not be condoned, as the provision created a special regime that excluded the general principles of condonation of delay under the Limitation Act.
While upholding validity of an unsigned GST order accompanied by DRC-07, Delhi High Court quashed rectification order passed without giving taxpayer an opportunity to be heard.
Delhi High Court took note of government’s decision to discontinue GST concessions for orthopedically disabled persons and directed officials to explain why a proportionate GST reduction cannot be implemented for disabled buyers.
An Indian citizen was caught by the Customs Department attempting to depart with 15,000 U.S. Dollars concealed without valid documentation, leading to the absolute confiscation of the currency and imposition of a penalty under the Customs Act, 1962, and the Foreign Exchange Management Act, 1999 (FEMA).
