The Delhi High Court has ruled a GST demand order against a deceased proprietor invalid, mandating show cause notices be issued to legal representatives for tax determination.
The Delhi High Court has upheld an ex-parte GST demand order against Parshuram Yadav, noting the assessee’s failure to respond to a show cause notice and subsequent reminders. The court advised appeal as the appropriate remedy.
Delhi High Court sets aside tax order against Menka Chaturvedi, citing notice delivery issues and pending Supreme Court rulings on tax notification validity.
Delhi High Court is examining if consolidated GST Show Cause Notices across multiple financial years are legal. Conflicting judicial precedents from various High Courts are being considered.
Delhi High Court quashes a reassessment notice, ruling an AO cannot merely assume escaped income exceeds ₹50 lakh to invoke a longer limitation period without evidence.
Delhi High Court dismisses Mahavir Metal House’s plea against ITC fraud demand, citing statutory appeal and precedents on jurisdictional limits.
Delhi High Court rules Common Area Maintenance (CAM) charges fall under TDS Section 194C (works contract), dismissing Revenue’s appeal for Section 194-I (rent) in a landmark decision.
Delhi High Court allows partial pre-deposit relief to Lala Shivanath Rai Sumerchand Confectioner Pvt Ltd in GST ITC dispute, remanding case for merits.
The Delhi High Court has directed Lala Shivnath Rai Sumerchand Confectioner Pvt. Ltd. to appeal an ITC demand, citing concerns over potential duplication in an order concerning a sweetmeat shop and restaurant.
Delhi High Court sets aside GST order against Gurukirpa Enterprises, mandating fresh adjudication with a personal hearing, while vires of notifications await Supreme Court decision.
