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Delhi High Court

Delhi HC: Personal Hearing for GST Show Cause Notices Regardless of Opting

July 26, 2023 2895 Views 1 comment Print

Delhi High Court holds that personal hearing must be granted even if the petitioner did not opt for it in GST show cause notices. The court quashes the impugned order and show cause notice, allowing the petition.

Invalid Reopening of Assessment: No Failure to Disclose Material Facts Alleged

July 26, 2023 744 Views 0 comment Print

The Delhi High Court has held that reopening of assessment under Section 147 of the Income Tax Act is not valid in the absence of an allegation of failure to disclose material facts.

Delhi HC Dismisses Petition; IMFL Excise License Rejection to be Appealed

July 25, 2023 483 Views 0 comment Print

Delhi High Court dismissed the petition as not maintainable in matter rejection of licence for Indian-Made Foreign Liquor (IMFL) as statutory provision which permits the Petitioner to approach the Appellate Authority in terms of section 72 of the Excise Act, 2009.

Delhi HC: Suicide Note Name Discrepancy Irrelevant in Tax Commissioner Case

July 25, 2023 672 Views 0 comment Print

Delhi High Court in prosecution proceedings against the Assistant Commissioner in the Trade & Taxes Department held that the discrepancy in the name in the suicide note is not germane to the issue in the controversy in the present petition.

HC Sets Aside ITO’s Order Over Failure to Consider Taxpayer’s Response

July 25, 2023 513 Views 0 comment Print

Delhi High Court sets aside Income Tax Officer’s order for Assessment Year 2016-17, citing failure to consider the taxpayer’s response. Read the full judgment here.

HC Upholds Exclusion of Comparables Due to Functional Dissimilarity & Amalgamation

July 25, 2023 510 Views 0 comment Print

Delhi High Court’s judgment on transfer pricing case involving functional dissimilarity & amalgamation, leading to exclusion of certain comparables.

Issuance of notice after expiry of period prescribed u/s 28(9) of Customs Act doesn’t survive

July 24, 2023 2643 Views 0 comment Print

Delhi High Court held that show cause notice issued after the expiry of the prescribed period under section 28(9) of the Customs Act, 1962 would not survive in law.

Section 148A(d) Order passed Without Personal Hearing: Delhi HC Sets Aside

July 24, 2023 1107 Views 0 comment Print

The Delhi High Court recently dealt with two writ petitions (W.P.(C) 6061/2023 and W.P.(C) 6062/2023) concerning Assessment Year (AY) 2016-17. The issue raised in these petitions was similar to the one in another case titled “Harvinder Singh (HUF) v. Principal Commissioner of Income Tax & Anr.

HC Directs Fresh Adjudication for Reassessment on Alleged Bogus Purchase

July 23, 2023 678 Views 0 comment Print

Delhi High Court orders a fresh investigation in the Rajnish Yadav Vs ITO case, pertaining to allegations of bogus purchases under the Income Tax Act, citing lack of furnished information to the petitioner.

GST: Investigating Another Assessee’s Records Doesn’t Equate to Proceedings Against Petitioner

July 22, 2023 639 Views 0 comment Print

Court dismissed petitioner’s argument that a show cause notice was invalid due to parallel investigations, noting the investigations concerned a different individual.

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