Delhi High Court has set aside a tax department notice to cancel a foundation’s tax registration, ruling it was premature while an FCRA cancellation challenge is pending.
The Delhi High Court rules that a passenger’s non-appearance for appraisal does not excuse Customs from the six-month deadline to issue a Show Cause Notice for seized goods, including gold.
Delhi High Court permitted the petitioner to pursue a customs duty appeal before CESTAT by depositing 50% of the required pre-deposit. The case involves two containers with differing seizure circumstances.
Delhi HC emphasized that waivers on pre-printed forms do not constitute informed consent, and personal hearing is mandatory. The Customs Department cannot detain bona fide baggage beyond statutory limits.
The Delhi High Court has set aside a GST registration cancellation due to vague show cause notices and procedural errors, reinstating the taxpayer’s registration.
Delhi HC directed GST department to pay interest on a delayed refund, citing Sections 54 and 56 of CGST Act and Bansal International precedent. Court specified applicable interest rates and periods, deducting time taken by petitioner.
Assessee contended that he had closed operations on 28.07.2017 and sought new registration under M/s Samyak Fashion (India). His provisional GSTIN under M/s Samyak International was allegedly misused by unknown persons, leading to wrongful availment and passing on of ITC.
In a significant ruling, the Delhi High Court ordered the disbursement of an accumulated Input Tax Credit refund to a petitioner, along with interest, within a strict three-week deadline.
The Delhi High Court has directed customs authorities to release five iPhones seized from a traveler after no show cause notice or order was issued for over a year.
Delhi High Court held that retrospective cancellation of GST registration merely because petitioner has not filed reply to GST notice is not justifiable. Accordingly, order cancelling GST registration set aside and matter restored back for fresh adjudication.
