The Delhi High Court clarifies the interpretation of CBDT’s compounding guidelines, ruling that an assessee cannot be charged a higher fee of 5% on a second application if the first was merely rejected and the offence was never compounded.
Delhi High Court orders release of a startup’s goods held by Customs, citing an inexplicable delay and directing a review of policies for MSMEs.
Delhi High Court held that one day’s notice for hearing is completely violative of principles of natural justice. Also held that GST department needs to ensure that reasonably sufficient time is granted for furnishing reply. Thus, afforded 30 days time to file reply to GST SCN.
Delhi HC rules advocates cannot be prosecuted for clients’ claims, as verifying the truth of the case is not part of their professional duty.
The Delhi High Court has set aside a GST rectification order, ruling that it was passed by the wrong department and without a personal hearing, and directing a fresh hearing by the original authority.
The final order passed by CESTAT dated 22nd March, 2024 did not deserve interference. Nonetheless, the Court observed that revocation of courier registration for the entire period till 2031 was ‘disproportionate’ as though assessee was complicit, it was not the ultimate beneficiary.
The Delhi High Court has ordered the Customs Department to release a gold kada, ruling that a pre-printed waiver of a written Show Cause Notice is not legally valid.
Delhi High Court held that implementation of OIO as confirmed by OIA and release of personal jewellery should be directed since mere prospect of filing a review cannot be a ground to hold back implementation of these orders.
Delhi High Court rejected an anticipatory bail plea by a GST investigation subject, ruling the application was premature as no immediate arrest was planned.
The Delhi High Court has directed the Commissioner of Customs to consider the re-export of a gold chain and wire detained without a Show Cause Notice.
