Delhi High Court held that concluded assessments cannot be reopened merely based on suspicion. Accordingly, reassessment quashed as there is no tangible material to form ‘reason to believe’ that income has escaped assessment.
Delhi High Court upholds sentence under section 276C(2) of the Income Tax Act for wilful non-payment of income tax since merely claiming financial inability, without providing any further explanation or evidence, holds no weight and is clearly untenable.
Delhi High Court voids reassessment notices for Cadence Real Estates, citing incorrect approval authority in a post Ashish Agarwal scenario.
Delhi High Court held that notice sent to email address available at website of MCA is proper service of notice. Thus, order passed doesn’t violate principles of natural justice. Accordingly, writ petition is dismissed.
Delhi High Court modifies retrospective GST registration cancellation for Natraj Steels to align with the show cause notice date, providing partial relief to the petitioner.
PCIT (Central)-2 Vs K.R. Pulp And Papers Ltd (Delhi High Court) Delhi High Court held that reopening of assessment under section 147 of the Income Tax Act rightly quashed by CIT(A) and ITAT since there was full and true disclosure of all the material facts on the part of the assessee. Accordingly, appeal of revenue […]
Delhi High Court allows Hindustan Construction Company Ltd. to seek rectification for denied ITC in a case challenging a GST order and the validity of Notification No. 56/2023, while the primary issue is pending before the Supreme Court.
Delhi High Court mandates State GST Department to adjudicate ST Enterprises’ registration suspension/cancellation within a month, following their reply on ITC fraud allegations.
Delhi High Court directs authorities to provide GST portal access for 30 days to a taxpayer whose registration was suspended due to inability to file a reply.
Delhi High Court directs taxpayer to appeal a Rs. 37.5 lakh GST demand, found after registration recall, rather than pursuing a writ. Court allows appeal beyond limitation.
