Delhi High Court considers the non-application of mind by the Proper Officer, directing re-adjudication on reversal of erroneously availed ITC TRAN-I.
Delhi HC held that winding up proceedings pending before High Courts, which are at a nascent stage and have not progressed to an advanced stage, ought to be transferred to NCLT.
Delhi HC ruled on PCIT vs Shiv Kumar Nayyar, addressing the validity of Section 153D approvals in tax assessments. Explore the detailed analysis and judgment.
Delhi High Court rules parties in IBC proceedings must receive requisite documents forming basis of SCNs. Detailed analysis of Shantanu Prakash vs. State Bank of India & Ors. case.
Read the detailed analysis of Delhi HC judgment quashing Income Tax Notices issued under Section 148A(b) and 148. Learn why the court ruled against the Revenue.
Delhi High Court restores show cause notice to Adjudicating Authority in Ajayraj Construction Pvt Ltd case. Personal hearing opportunity granted repeatedly. Detailed analysis & conclusion provided.
Read the detailed judgment of Delhi High Court allowing inspection, measurement, and photography of seized articles in the case of Atsar Exports Pvt Ltd Vs Superintendent of Customs.
Case revolved around principle of restitution and whether petitioner was entitled to a refund of pre-deposit amount in light of overturning of original order.
The court observed that the cancellation of registration with retrospective effect cannot be mechanical and must be based on objective criteria. Mere non-filing of returns does not warrant retrospective cancellation covering the period when the returns were filed and the taxpayer was compliant. A
Read the detailed analysis of MAA Padmawati Lamination Vs Commissioner Delhi Goods And Service Tax & Others case. Delhi High Court remands SCN for readjudication.
