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Delhi High Court

Transitional CENVAT Credit Rejected Due to Missing ST-3 Returns & Documents

October 17, 2025 474 Views 0 comment Print

Delhi High Court denies Airports Authority of India’s petition against the rejection of Rs. 9.34 Cr transitional CENVAT Credit claim, citing failure to submit supporting documents, not just a software glitch.

Delhi HC Quashes GST Demand Over Improper SCN & Document Service

October 17, 2025 1512 Views 0 comment Print

The Delhi High Court set aside a GST demand order against Hind Paper House, citing the department’s failure to properly upload the Show Cause Notice and Relied Upon Documents, and directed a fresh hearing.

Delhi HC Allows Partial Payment to Lift Freeze on 13 Bank A/cs in Income Tax Matter

October 17, 2025 768 Views 0 comment Print

Delhi High Court directs ACIT to immediately de-attach Boang Technology’s 13 bank accounts. Company must deposit 20% of demand by Oct 3, 2025, to secure a stay on the balance 80%.

Delhi HC Upholds ‘Clean Slate’ Doctrine for Resolution Applicants under IBC

October 17, 2025 723 Views 0 comment Print

Delhi High Court clarified that NTPC, as a successful Resolution Applicant of Jhabua Power Ltd., enjoys immunity under Section 32A IBC. Criminal proceedings against the corporate debtor cannot be extended to the new management, reinforcing finality in insolvency resolutions.

Revenue Cannot Adjust AMP Expenses Without Tangible Evidence: Delhi HC

October 17, 2025 714 Views 0 comment Print

The Delhi High Court dismissed the Revenue’s appeals in CIT-1 v. Casio India Co. Pvt. Ltd. for AY 2012-13 and 2013-14, affirming the ITAT’s finding that AMP expenses did not constitute an international transaction warranting separate transfer pricing adjustments.

Section 271(1)(c) Penalty Notices Without Specific Limb Quashed: Delhi HC

October 17, 2025 960 Views 0 comment Print

The Delhi High Court, in CIT v. Corteva Agriscience Pvt. Ltd., dismissed the Revenues appeals, confirming that penalty notices under Section 271(1)(c) of the Income Tax Act, 1961.

Illness and Hidden Portal Notice Void GST Order: Delhi HC

October 17, 2025 573 Views 0 comment Print

Delhi High Court sets aside an ex-parte GST order against Ruchika Industries, accepting that the proprietor’s serious illness and the notice being uploaded to an obscure portal tab denied a fair hearing.

Delhi HC Remands GST SCN Uploaded to Obscure Portal Tab for Fresh Hearing

October 17, 2025 402 Views 0 comment Print

Delhi HC sets aside a tax order against Allied LPG Appliances, ruling that a show-cause notice hidden in the GST portal’s Additional Notices Tab denied the petitioner a fair hearing. Judicial precedents cited.

Delhi HC Rationalizes Pre-Deposit for Overlapping Fictitious ITC Appeals

October 17, 2025 561 Views 0 comment Print

Delhi High Court allows R.U. Overseas to file appeals against overlapping GST demands related to fictitious ITC and waives pre-deposit for the order with overlapping tax claims.

Delhi High Court Upholds Notice Service Via GST Portal even if Email Bounces

October 17, 2025 1053 Views 0 comment Print

The Delhi High Court in Seven Seas Lights Pvt. Ltd Vs Assistant Commissioner confirmed that uploading a Show Cause Notice and final order on the GST portal constitutes valid service, even if emails bounced.

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