In the instant case, the grievance of assessee was directed against the impugned notices dated 24.03.2025 and 28.05.2025 issued under Section 148A(1); the order passed under Section 148A(3); and the consequential notice issued under Section 148, all pertaining to AY 2019-20.
Delhi High Court stops GST authorities from recovering a refund from Ikiraon Technologies Pvt. Ltd. The court’s order protects the company until the GST Appellate Tribunal is operational.
Since the SCN did not propose retrospective cancellation or raise the issue of non-existent premises, the impugned cancellation order was unsustainable therefore, assessee’s GST registration should be treated as cancelled only from 31 December 2024, the date of the SCN.
Delhi High Court held that AO is required to bring on record cogent evidence to justify the invocation of Section 13 of the Income Tax Act to deny exemption. Notably, material collected from the internet cannot be termed as corroborative piece of evidence. Accordingly, writ of revenue dismissed.
The Delhi High Court set aside the entire reassessment process against Siam Stock Holdings Ltd. after finding that all official notices were sent to a former employee’s email address, violating principles of natural justice and rendering the proceedings invalid.
Delhi High Court rules that a tax refund cannot be blocked by system limitations, directing the tax department to issue a manual refund in a demerger case.
Delhi HC sets aside the rejection of an exporter’s GST refund, ruling the department’s reasoning was flawed as the LUT was filed before exports.
The Delhi High Court has ruled that a Jurisdictional Assessing Officer can initiate reassessment proceedings, citing a prior judgment that found concurrent jurisdiction with Faceless Officers.
Delhi High Court orders the transfer of multiple company winding-up petitions to the NCLT for adjudication, citing a similar previous judgment.
The Delhi High Court has remanded a case on late ITR filing, ruling that a 12-day delay during the COVID-19 pandemic constitutes “genuine hardship.”
