In the opinion of this Court, there existed no reason for the non-adjudication of the show-cause notice and therefore this Court is of the opinion that the facts do not reveal any glaring impossibility for the Customs Department to deal with the show-cause notice.
Siemens Healthcare Pvt Ltd Vs Union of India & Ors. (Delhi High Court) Writ petition was filed due to reason that ongoing audit was transferred to Anti-evasion wing of CGST Commissionerate and a show cause notice was also issued by Anti-evasion Wing. No such power were conferred by the statute. Time was granted to respondent […]
Delhi High Court held that delay in submission of physical copy of certified order condoned since online filing of an appeal u/s. 107 of CGST Act, 2017 along with order within time limit.
Show cause notice u/s 148A(b) was issued for AY 2022-23 calling upon the assessee to show cause as to why the receipts should not be taxed as interest income during the year under consideration. Response was submitted by the assessee.
The Delhi High Court rejects the regularization plea of Kanchanjunga building employees, upholding the Industrial Tribunal’s decision on employer-employee relationship.
In a recent ruling Delhi HC quashed the order cancelling the registration of CGST after considering the report of GST-Inspector who observed that he firm was in fact functioning at the registered place of business and that sufficient stocks of goods had also been maintained.
Delhi High Court held that proviso to section 10(38) of the Income Tax Act doesn’t mean that if gains are not included as book profits u/s. 115JB, the same are liable to be included as income for purpose of assessment of tax under normal provisions.
Delhi High Court held that inordinate delay of 9 years in prosecuting the case is not justified since the same is much beyond the time limit prescribed under section 73(4B) of the Finance Act, 1994. Accordingly, delay not condoned and hearing notice quashed.
Analysis of Delhi High Court’s decision on JDT Islam Orphanage’s challenge to EPF Tribunal’s order on mess employment and applicability of EPF Act provisions.
Delhi HC dismisses Yash Pal Ashok’s petition against recovery proceedings under the EPF Act, upholding the actions of the Recovery Officer.
