In a significant ruling, the Delhi High Court ordered the disbursement of an accumulated Input Tax Credit refund to a petitioner, along with interest, within a strict three-week deadline.
The Delhi High Court has directed customs authorities to release five iPhones seized from a traveler after no show cause notice or order was issued for over a year.
Delhi High Court held that retrospective cancellation of GST registration merely because petitioner has not filed reply to GST notice is not justifiable. Accordingly, order cancelling GST registration set aside and matter restored back for fresh adjudication.
Delhi High Court allows a passenger to file a late appeal against a customs order, citing the department’s failure to provide a personal hearing. The court emphasized the importance of natural justice principles.
Delhi High Court dismisses Vivek Chhatre appeal against a single judges order. The case concerns the NFRA enforcement of accounting disclosures against MHRIL.
Delhi High Court held that writ against OIO directing absolute confiscation of goods is not maintainable since use of the IEC of the Petitioner cannot prima facie be accepted to be merely an innocent instance of misuse.
Writ petition filed in connection with the misuse of a Goods and Services Tax Identification Number (GSTIN) was dismissed as assessee could not claim to be completely innocent for sharing OTP with an accountant which was allegedly misused to create multiple fake firms.
In Jakir Husain’s case, the Delhi High Court referred a dispute over seized gold bars to mediation. The court determined the issue was not with the Customs Department, but rather between the petitioner and his lawyer who had possession of the gold.
The Delhi High Court has granted an extension for an arbitral tribunal’s mandate, even after the 12-month period expired, citing a Supreme Court precedent and a pending corporate insolvency case.
When there were 650 noticees, obviously, the generation of DRC-07 for each of the noticees could take some reasonable time so long as the order had been communicated through e-mail or post or other modes as contained in Section 169 of the CGST Act.
