Commissioner of Customs Vs Sudhir Gulati (Delhi High Court) Delhi High Court held that DRI are proper officers for the purpose of Section 28 of the Customs Act, 1962 and accordingly has been empowered to issue demand notice under section 28. Accordingly, appeal of department allowed. Facts- The present appeal has been filed by the […]
Delhi High Court dismissed a writ petition, directing taxpayers to approach the appellate authority as an alternate remedy in cases of fraudulent availment of Input Tax Credit, emphasizing proper legal recourse.
Delhi High Court ruled that the Supreme Court’s suo motu Covid orders extending limitation periods apply to PMLA cases, as the Act contains no express exclusion.
The Delhi High Court dismissed the Revenue’s appeal against Casio India for AY 2017-18, upholding the deletion of a Transfer Pricing adjustment for AMP expenses. The court ruled that the issue was covered by prior judgments, which rejected the Bright Line Test methodology.
A school challenged the MCD’s tax calculation under the SUNIYO Amnesty Scheme. The Delhi High Court, citing an SC restraint on similar interim orders, rejected the plea for a conditional deposit, reinforcing the policy-based nature of tax amnesty offers.
The tax appellate authority dismissed the appeal of Tangerine Design Private Limited (AY 2018-19) on the disallowance of late employee EPF/ESI contributions.
Delhi High Court set aside the Section 148A(3) order for non-resident Ferra Engineering and remanded the case to the AO for fresh consideration on a capital gains transaction.
The Delhi High Court, in Purshottam Ray vs CGST, rejected a writ challenging a massive GST demand in a bogus invoice scam, directing the petitioner to file a delayed appeal.
The Delhi High Court relegated Ortho Clinical Diagnostics to the statutory appellate remedy under Section 107 of the CGST Act to challenge a ₹39.82 crore GST demand and penalty based on the classification of reagent and equipment supplies as ‘mixed supply’ at the highest rate of 18%.
Court quashed the impugned GST order of Rs. 6.26 lakh for FY 2019-20, granting the petitioner 30 days to file a reply and directing the Adjudicating Authority to conduct a personal hearing before passing a reasoned order.
