The Delhi High Court declined to quash a Show Cause Notice under Section 74 of the CGST Act against Chetak Motors, finding prima facie justification for alleging wilful suppression.
Delhi High Court set aside notices in Kishore Kumar Sharma vs. ACIT, affirming that Section 153C proceedings require a jurisdictional AO to record prima facie satisfaction that incriminating material impacts each relevant assessment year.
Delhi HC directed RST Batteries to appeal a ₹18.83 Cr GST demand under Section 107, ruling that allegations of fraudulent ITC involve complex factual issues unsuitable for writ jurisdiction. The Court extended the appeal deadline.
Delhi HC held that indexation benefit on Long Term Capital Gain for flat sale begins only from the date Builder Buyer Agreement is signed & not from Provisional Allotment Date
Delhi HC addressed an exporter’s inability to file PMT-03 for re-crediting a rejected IGST refund amount, impleading State GST Commissioner to resolve procedural deadlock
Delhi HC summons accountant who referred a GST case after the firm’s proprietor was found to be fictitious, citing similar fraud patterns and recalling orders in prior cases.
Delhi High Court allows Saumya Chaurasia to operate her salary account for subsistence allowance despite tax attachment; orders PCIT to dispose of her appeal against the stay order within eight weeks.
Delhi High Court held that VAT Act and the Finance Act are disparate in character as far as levy and collection of tax is concerned. Thus, demand based on comparison of returns filed under VAT Act and Finance Act is erroneous. Accordingly, appeal of department dismissed.
Delhi High Court held that GST SCN uploaded on ‘Additional Notices Tab’ was not brought to the knowledge of the petitioner. Hence, ex-parte order was passed without providing an opportunity to challenge SCN on merits. Thus, matter remanded back.
Delhi High Court uses Article 226 to restore GST registration, finding the delay in filing returns was due to the department denying portal access after initial cancellation.
