Delhi HC quashes ₹2.25 crore GST demand, citing a natural justice violation after the Adjudicating Authority denied an adjournment request and passed an ex-parte order.
Delhi High Court orders Income Tax Department to refund Rs. 5.10 crore with interest to Agilent Technologies for AY 2014-15, citing lack of justification for withholding.
Delhi High Court set aside a Rs.20 Cr GST demand, holding that ITC refund on exports cannot be denied if total foreign exchange proceeds are realized, even if FIRCs don’t match invoices transaction-by-transaction.
The Delhi High Court mandates refund with statutory interest when a taxpayer’s GST refund is wrongly adjusted against an outstanding liability that was subsequently cancelled.
The Delhi High Court, citing Section 83(2) of the CGST Act, 2017 and judicial precedent, ordered the lifting of the provisional attachment on M/s Kanta Food Product’s bank account.
The Delhi High Court remanded two appeals filed by the Union of India (UoI) back to the ITAT for a decision on the merits, after the UoI claimed locus standi for the disbanded Commonwealth Games 2010 Committee.
Court ruled that despite challenges to GST Notifications, taxpayers who filed replies but missed personal hearings can pursue appeals under Section 107. The judgment highlights the importance of procedural fairness without preempting the Supreme Court’s review.
Delhi HC dismissed a writ against a reassessment order, citing the Supreme Court’s Chhabil Dass Agarwal precedent, directing the taxpayer to use the statutory appeal remedy before the CIT(A).
Delhi HC ruled that External Development Charges (EDC) paid to HUDA are not “rent” u/s 194−I, dismissing the Revenue’s appeal against SS Group Pvt. Ltd. No TDS liability confirmed.
The Delhi High Court allowed Heal Health Connect Solutions to appeal a GST demand order without pre-deposit, citing a prima facie error in denying ITC under Section 16(4) despite the extended limit under Section 16(5).
