Delhi HC allows an appeal against a customs fraud penalty, directing petitioner to Commissioner (Appeals) and permitting adjustment of a ₹2 crore pre-deposit already paid.
Delhi High Court validates income tax department’s search and seizure of Rs.4.6 Cr in bullion and jewellery, dismissing claims of undisclosed assets and CBDT limits.
Delhi High Court rules purchases from foreign AEs without a PE are not taxable in India, preventing Section 40(a)(i) disallowance and upholding DTAA non-discrimination clauses.
Delhi High Court held that employees contribution to Employees Provident Fund [EPF] or Employees State Insurance [ESI] is to be made on or before statutory due date set out in respective EPF/ESI Act.
Delhi High Court rules on GST: delayed DRC-07 upload doesn’t void orders, email service is valid, and consolidated SCNs for fraud cases are permitted.
The Delhi High Court has upheld a Customs Department seizure of mobile tempered glass labeled “Made in China,” directing the petitioner to join the investigation and avail appellate remedies.
The Delhi High Court ordered the conditional release of a rare B.C. Sanyal painting, challenging a customs order that revalued it and imposed fines on Uday Jain’s art gallery.
Delhi High Court held that CESTAT does not have the power to admit appeal without the pre-deposit. However, since this is not a rare case necessitating interference, this court has not granted waiver from pre-deposit.
Delhi High Court directs GST department to process registration cancellation requests within four weeks, preventing indefinite delays for closed businesses.
Delhi High Court held that Customs Broker failure to oversee the clearance and the warehousing of the goods imported with intention to re-export leading to diversion of the goods in the domestic market is a clear violation. However, suspension of license for 13 months is sufficient.
