Delhi HC held that indexation benefit on Long Term Capital Gain for flat sale begins only from the date Builder Buyer Agreement is signed & not from Provisional Allotment Date
Delhi HC addressed an exporter’s inability to file PMT-03 for re-crediting a rejected IGST refund amount, impleading State GST Commissioner to resolve procedural deadlock
Delhi HC summons accountant who referred a GST case after the firm’s proprietor was found to be fictitious, citing similar fraud patterns and recalling orders in prior cases.
Delhi High Court allows Saumya Chaurasia to operate her salary account for subsistence allowance despite tax attachment; orders PCIT to dispose of her appeal against the stay order within eight weeks.
Delhi High Court held that VAT Act and the Finance Act are disparate in character as far as levy and collection of tax is concerned. Thus, demand based on comparison of returns filed under VAT Act and Finance Act is erroneous. Accordingly, appeal of department dismissed.
Delhi High Court held that GST SCN uploaded on ‘Additional Notices Tab’ was not brought to the knowledge of the petitioner. Hence, ex-parte order was passed without providing an opportunity to challenge SCN on merits. Thus, matter remanded back.
Delhi High Court uses Article 226 to restore GST registration, finding the delay in filing returns was due to the department denying portal access after initial cancellation.
Customs Department could not have relied upon Circular No. 35/2017-Customs dated 16 August 2017 to outrightly deny assessee’s request for provisional release, particularly when such reliance had been held to be contrary to the statutory provisions under Section 110A of the Customs Act, 1962 and therefore void. Hence, ordered for provision release of the the imported multi-functional printer and photocopier Machine on deposit of 50% of the applicable duty.
Where show-cause notice (SCN) that initiated the proceeding did not specifically state or propose that the cancellation would be from a an earlier, retrospective date, the cancellation of the registration should be considered effective only from the date of the show-cause notice.
Delhi High Court held that taxpayers must approach GST Appellate Authority to contest adjudication orders, rejecting arguments that replies ignored at adjudication cannot be considered in appeal.
