Delhi High Court sets aside Circular curbing adjudicating authority’s discretion, deems it contrary to Section 110A of Customs Act. Full judgment provided.
Delhi High Court ruling favors Jite Shipyard Ltd, limiting deductions for expenses related to income other than gross income. Analysis of AY 2015-16 case.
Explore the Delhi High Court judgment in Chief Commissioner of Income Tax vs. Vishnu Apartments. Learn about the Rs.47.07 Cr addition dispute, collaboration agreement, and the court’s reasoning.
Delhi High Court orders refund after correcting challan for Transcend India Pvt Ltd. Analysis of DTVSV Act implications and court directives.
Electricity distribution companies were not entitled to collect gst from their customers and charges for metering equipment, testing fee for meter, labour charges from customers for shifting of meters, charges for bills and application for releasing connection of electricity were all integral part of services of distribution of electricity.
The impugned notices and orders were issued by the respondents/revenue admittedly subsequent to the public announcement under Section 15 of the Code regarding CIRP process pertaining to assessee and it was only subsequent to approval of the Resolution Plan of the Tribunal that Revenue issued the impugned Assessment Order and Demand Notice.
The order passed by CESTAT was without jurisdiction, the Revenue, thus, was right in observing that the refund order sanctioned in favour of the Firm pursuant to the order of CESTAT, was required to be reviewed.
Read the Delhi High Court judgment on Rajesh Gupta & Ors. vs DGFT. No permission for open market raw material purchase when Advance Authorization allows duty-free imports.
The HC, in its judgment, expressed dissatisfaction with the substantial time gap between the petitioner’s hearing and the issuance of the impugned order. The court held that the order was liable to be set aside considering this time lag. Additionally, it emphasized that the officer who passed the order had not heard the petitioner, raising concerns about procedural fairness.
Delhi High Court directs GST registration restoration after physical verification for Roxy Enterprises as Appellant not able to intimate change of Address due to GST Registration Cancellation
