The Delhi High Court ruled that a technical limitation on the GST portal is no ground to deny a taxpayer’s rightful Input Tax Credit (ITC) re-credit. The Department must use manual intervention to credit the amount if the automated system fails, resolving a dispute over Rs. 23.32 lakh in tax credit.
A Delhi High Court ruling affirms that tax authorities cannot cancel a GST registration with retrospective effect from the date of initial registration unless the intention for retrospective cancellation is clearly stated in the Show Cause Notice (SCN).
Delhi High Court upholds CESTAT’s refusal to impose higher penalty under Section 114AA on freight forwarder Mayank Gupta in Red Sandalwood export case, citing limited role.
Delhi High Court quashes reassessment for AY 2016-17 in Kusum Healthcare Pvt. Ltd. vs DCIT, holding sanction by PCIT invalid under Section 151 of the Income Tax Act.
Delhi High Court quashes Section 148A(3) order against Huawei, directing the AO to pass a fresh, reasoned order on the non-resident’s interest income and Section 194LC compliance.
Read the summary of Bhola Yadav Vs. Commissioner of Customs, where the Delhi High Court distinguished the case of a suspended sepoy from established financial hardship precedents to waive the statutory pre-deposit for filing his appeal against a customs penalty.
The Delhi High Court set aside the Rs. 450 Crore anti-profiteering order against Tata Play Ltd., upholding the constitutional validity of Section 171 but remanding the factual dispute to GSTAT for fresh determination.
The Delhi High Court quashed two identical GST assessment orders for the same period due to procedural errors, remanding the matter for fresh adjudication and taxpayer hearing.
Delhi High Court mandates an EOW probe into alleged forgery of Customs stamps at IGI Airport after officials denied gold owners’ representations. Court also orders CBIC to improve passenger accessibility.
Delhi HC dismissed a writ challenging a ₹6.27 Cr GST demand, noting the firm’s two-year lifespan suggested fraudulent ITC intent. Court directed the firm to pursue the Section 107 statutory appeal.
