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Delhi High Court

Delhi HC Quashes NRI businessman’s LOC in Black Money Case

February 24, 2024 1383 Views 0 comment Print

Delhi High Court allows NRI businessman to travel, quashing the LOC opened for investigation under the Black Money Act, setting conditions for compliance.

GST Registration Cancellation with Retrospective Effect Requires Intent & Justification: Delhi HC

February 24, 2024 972 Views 0 comment Print

Delhi High Court modifies GST cancellation to effective from 30.09.2020, emphasizing cancellation based on objective criteria and legal compliance.

Delhi HC Orders Reissuance of Valid SCN for GST Evasion, set aside GST Registration Cancellation order

February 24, 2024 504 Views 0 comment Print

Delhi High Court orders reissuance of a valid Show Cause Notice for GST evasion lacking invoice details, setting aside prior CGST registration cancellation.

PMLA Proceedings Dismissal for Some Individuals Doesn’t Automatically Drop Charges for Co-Accused: Delhi HC

February 24, 2024 549 Views 0 comment Print

Delhi HC upholds PMLA proceedings against co-accused despite dropping charges against some, emphasizing distinct nature of offenses under PMLA and IPC.

Delhi HC Sets Aside Order Overlooking Opportunity to Respond to Illegal ITC Claim SCN

February 24, 2024 738 Views 0 comment Print

Delhi High Court’s decision to set aside an order overlooking the opportunity for response to an illegal ITC claim show cause notice in the case of Federal Bank Ltd Vs Asst Commissioner DGST.

GST Cancellation from Business Discontinuation Date, Not Retrospective: Delhi HC

February 23, 2024 1008 Views 0 comment Print

Delhi High Court rules GST registration cancellation should be from business discontinuation date, not retrospectively, unless deemed fit by the officer.

Immunity granted to one party does not automatically extend to other noticees

February 22, 2024 390 Views 0 comment Print

Explore the implications of the Delhi High Court’s ruling on liability and immunity in customs cases, as illustrated in Commissioner of Customs Vs Evergreen Shipping Agency India Pvt. Ltd.

TDS Deduction on donation Doesn’t Disqualify NGO from Sections 11 Exemption: Delhi HC

February 22, 2024 2334 Views 0 comment Print

Delhi High Court ruling: NGO retains tax exemptions under Sections 11 & 12 despite donor TDS deduction. Analysis & implications of Aroh Foundation case.

Delhi HC Sets Aside Order Due to GST SCN sent on wrong Email Address

February 22, 2024 726 Views 0 comment Print

Delhi High Court sets aside an order due to wrong email communication regarding GST show cause notice. Learn about the implications and rectification process.

TDS not deductible On Sum Which Was Not Chargeable To Tax In India: Delhi HC

February 20, 2024 1428 Views 0 comment Print

CIT Vs Mitsubishi Corporation India P. Ltd (Delhi High Court) The Delhi High Court deliberated on an appeal concerning Assessment Year (AY) 2006-07, where the Income Tax Appellate Tribunal (ITAT) had made decisions impacting the applicability of Section 40(a)(i) of the Income Tax Act, 1961, in relation to the Double Tax Avoidance Agreements (DTAAs) between […]

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