Delhi High Court upholds ₹25 lakh income tax addition, citing assessee’s failure to prove genuineness and creditworthiness of an unverified loan entity.
Delhi High Court upholds that an Adjudicating Authority cannot reject a refund of excess customs duty if a Chartered Accountant’s certificate confirms the duty was not passed on to consumers.
Delhi High Court held that detention of gold/jewellery is held to be impermissible since show cause notice has not been issued post detention. Accordingly, petition disposed of and detained jewellery directed to be released.
Delhi High Court rules provisional bank account attachment invalid once GST appeal is filed & pre-deposit made, citing Section 107(7) and Supreme Court precedent.
Delhi High Court rules “three months” for SCN is “three calendar months,” not 90 days, upholding a demand order and rejecting a plea for more hearings.
Bail Application under Section 438 of the Code of Criminal Procedure, 1973 has been filed on behalf of the Applicant, Prabir Purkayastha seeking Anticipatory Bail in ECIR dated 02.09.2020 under Section 3 and 4 of the Prevention of Money Laundering Act, 2002.
The Delhi High Court dismissed a writ petition from Sardar Auto Traders, directing the firm to use its appellate remedy for a fraudulent ITC case. The court cited a precedent on the non-maintainability of writ petitions in such matters.
Delhi High Court upheld the validity of a consolidated show cause notice for multiple years in a fraudulent Input Tax Credit case, affirming a demand of over Rs. 83 crore against Ambika Traders.
Delhi High Court upheld the attachment order under PMLA in view of appellant’s criminal and appellant’s failure to discharge the burden of proving the facts in support of his claim that the attached properties are untainted and not obtained directly or indirectly from criminal activity.
Delhi High Court held that provisions of section 75(5) of the CGST Act cannot be interpreted in a manner that there has to mandatorily be a minimum of three adjournments afforded to every person. Accordingly, writ dismissed as not entertained.
