Delhi High Court affirms bail for an accused in a GST fraud case, citing no misuse of liberty and the absence of a criminal complaint despite prolonged investigation.
Delhi High Court directs tax authorities to process a deceased taxpayer’s GST registration cancellation application, allowing the legal heir to pursue it.
Delhi High Court urges GST Department to expedite over Rs. 106 crore ITC refund for M.D. Securities, citing delays in acknowledgements and disbursement, referencing Jian International precedent.
Delhi High Court sets aside reassessment proceedings and demand notice issued in the name of a deceased assessee, emphasizing invalidity of notices.
Delhi High Court orders Income Tax Department to grant full TDS credit to an NRI seller despite the buyer’s error in filing Form 26QB instead of Form 27Q.
Delhi High Court sets aside reassessment notice against Well Trans Logistics, citing lack of independent application of mind by AO and reliance on borrowed information.
Delhi High Court dismisses Kavish Ispat’s writ plea against a GST order, directing appeal as reply was considered and hearing offered. Notification validity rests with Supreme Court.
Delhi High Court issues notice in reassessment challenge for AY 2018-19, directing AO to provide evidence of cash repayment in alleged bogus sales transactions.
Delhi High Court dismisses plea against GST Circular 80/54/2018, citing a prior ruling that already set aside the disputed clarification on product classification.
Delhi High Court held that the benefit of exclusion of time by virtue of Explanation (ix) of Section 153B of the Income Tax Act cannot be available here as reference made for information under Indo-Swiss DTAA was invalid. Accordingly, questions to law as framed are answered against the Revenue.
