Delhi High Court held that proper opportunity of being heard not got as petitioner was unaware about issuance of SCN which was uploaded on GST portal under ‘Additional Notices Tab’. Accordingly, matter remanded back and order set aside.
Delhi High Court held that application for de-freezing bank account frozen under the Prevention of Money Laundering Act, 2002 [PMLA] cannot be permitted since the same would risk directly undermining the objectives and framework of the PMLA.
The Delhi High Court ruled that amounts paid during GST investigation can be adjusted towards pre-deposit for filing an appeal, and also addressed duplication in demand notices.
Delhi High Court rules that a tax refund cannot be denied for a TDS mismatch if the assessee timely filed a revised return, and revenue neither rejected it nor communicated defects.
The Delhi High Court has dismissed an appeal by the PCIT against Thomson Press (India) Ltd, upholding that Section 50C applies based on circle rates at the time of agreement to sell, not the later sale deed.
Delhi High Court held that payments received for services that may require technical expertise, technical inventions or technology would not qualify as Fees for Technical Services under Article 13 of the India-UK DTAA. Accordingly, appeal allowed.
Delhi High Court rules ex-parte GST orders are invalid if the Show Cause Notice was only uploaded to the ‘Additional Notices Tab’ on the GST portal, without proper notification.
Delhi High Court quashes provisional bank account attachment against Mansi Overseas, citing a lack of justification under Section 83 of the CGST Act.
The AO is a deciding authority. In the present case, it is apparent that the AO had decided that it was not a fit case for issuance of a notice under Section 148 of the Act but had, thereafter, revised the said decision apparently on the basis of an approval of the specified authority.
Delhi High Court held that the used jewellery worn by the passenger would fall within the ambit of personal effects in terms of the Baggage Rules, 2016. Accordingly, the same would be exempt from detention by the Customs Department.
