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.
On this foundational principle, the Court is of the view that the continued detention of the applicant cannot be justified on the sole of ground of statutory bar under Section 45. Thus, the Court is inclined to grant bail to the present applicant.
Delhi HC reduces bond and bank guarantee for provisional release of areca nuts detained over classification and test discrepancies by Customs and CRCL.
Delhi High Court confirms arbitral award for Fujitsu’s offshore supplies is business income, not taxable in India under Japan-India DTAA.
The Delhi High Court upholds the ITAT’s decision to delete a Rs. 5.17 crore addition to Anoop Jain’s income, finding no evidence he owned the funds under Section 69A of the Income Tax Act.
Delhi High Court recently ruled that GST departments can’t search an advocate’s office or seize documents without evidence of personal involvement in a client’s wrongdoing.
The Delhi High Court upheld that exemptions under Sections 54 and 54F are applicable even if a reconstructed property contains multiple independent residential units.
Delhi High Court’s landmark ruling on taxation of Category III Alternative Investment Funds, impacting India’s hedge funds with clarity on CBDT Circular 13/2014.
