Delhi High Court held that CESTAT does not have the power to admit appeal without the pre-deposit. However, since this is not a rare case necessitating interference, this court has not granted waiver from pre-deposit.
Delhi High Court directs GST department to process registration cancellation requests within four weeks, preventing indefinite delays for closed businesses.
Delhi High Court held that Customs Broker failure to oversee the clearance and the warehousing of the goods imported with intention to re-export leading to diversion of the goods in the domestic market is a clear violation. However, suspension of license for 13 months is sufficient.
The Delhi High Court clarifies the interpretation of CBDT’s compounding guidelines, ruling that an assessee cannot be charged a higher fee of 5% on a second application if the first was merely rejected and the offence was never compounded.
Delhi High Court orders release of a startup’s goods held by Customs, citing an inexplicable delay and directing a review of policies for MSMEs.
Delhi High Court held that one day’s notice for hearing is completely violative of principles of natural justice. Also held that GST department needs to ensure that reasonably sufficient time is granted for furnishing reply. Thus, afforded 30 days time to file reply to GST SCN.
Delhi HC rules advocates cannot be prosecuted for clients’ claims, as verifying the truth of the case is not part of their professional duty.
The Delhi High Court has set aside a GST rectification order, ruling that it was passed by the wrong department and without a personal hearing, and directing a fresh hearing by the original authority.
The final order passed by CESTAT dated 22nd March, 2024 did not deserve interference. Nonetheless, the Court observed that revocation of courier registration for the entire period till 2031 was ‘disproportionate’ as though assessee was complicit, it was not the ultimate beneficiary.
The Delhi High Court has ordered the Customs Department to release a gold kada, ruling that a pre-printed waiver of a written Show Cause Notice is not legally valid.
