Delhi High Court permitted petitioner to rectify DVAT returns for first quarter of 2013-14 by filing revised return for said periods to enable issuance of statutory ‘C’ Forms in respect of goods transferred under inter-State trade and commerce.
The Delhi High Court refers a non-compete and intellectual property dispute to arbitration, upholding the validity of the arbitration agreement despite challenges from former employees.
Delhi High Court upholds ITAT’s decision, affirming that a taxpayer discharged the burden of proof for cash credits and that business center income is business income.
Delhi High Court held that reassessment proceeding u/s. 148 of the Income Tax Act cannot be sustained as based on survey operations without there being any tangible material. Accordingly, petition allowed.
Detention of a foreign national’s 84-gram gold chain by Customs without issuance of a Show Cause Notice (SCN) within one year u/s 110 of Customs Act was invalid and the continued detention was impermissible in law.
Delhi HC mandates fresh adjudication for Raks Trade Logistics’ GST demand, citing “duplication” in order. Petitioner gets chance to reply despite prior non-compliance; costs imposed.
The Delhi High Court has directed Northern Railways and MCD to enter into an agreement for timely payment of service charges, quashing a distress warrant and clarifying that only service charges, not property tax, are applicable to Union properties.
The Delhi High Court has directed tax authorities to immediately disburse a Goods and Services Tax (GST) refund to Kunal International ruling that the government cannot withhold the payment while awaiting the constitution of the GST Appellate Tribunal. This summary examines the court decision and its implications.
The Delhi High Court has directed tax authorities to refund ₹28.84 lakh to the legal heir of a deceased proprietor, ruling that an appellate authority’s order must be complied with unless stayed by a superior court.
Delhi High Court held that section 69 and section 70 of the Central Goods and Services Tax Act, 2017 which provides for power to arrest and power to summons is constitutionally valid as the Parliament has the legislative competence to enact the provisions u/s. 69 and 70 of the CGST Act.
