Delhi High Court stayed a CESTAT order to examine if the FA 2023 amendment to Customs Tariff Act, S.9C, limits the Tribunal’s jurisdiction over Anti-Dumping Duty notifications.
Delhi High Court ruled that a single Rolex watch worn by a passenger is not a commercial quantity, cautioning Customs authorities against such classification errors in seizure cases.
Delhi High Court ordered Customs to complete adjudication of a Show Cause Notice on imported gas lighter parts by 31st October 2025, ensuring timely resolution while preserving all legal rights of the parties involved.
The Delhi High Court ruled that an appeal delay can be condoned if the GST cancellation order was not properly communicated, restoring a law firm’s appeal.
Some of the concerns which were raised by assessee such as right to privacy of the family being violated, etc., deserve to be addressed as any family-related CCTV footage which was with the GST department and violated the privacy of family members could not be used or disseminated in any manner.
The present petition has been filed by the Petitioner challenging the order dated 22nd November, 2024 by which the Goods and Services Tax (“GST”) Registration of the Petitioner has been cancelled retrospectively with effect from 29th December, 2017.
High Court dismissed a petition challenging a Section 148 notice for AY 2019-20, confirming that only faceless AOs can initiate reassessment, ensuring compliance with CBDT-mandated procedures.
The Delhi High Court has held that a jurisdictional assessing officer lacks the authority to initiate reassessment proceedings under Section 148 of the Income Tax Act, 1961, after the implementation of the Faceless Assessment Schemes.
The Delhi High Court has upheld the jurisdiction of the Assessing Officer to issue reassessment notices to PC Jeweller, citing a previous ruling.
The Delhi High Court has set aside GST orders against Raj International, citing a failure by tax authorities to consider the company’s detailed reply and provide an effective personal hearing.
