Delhi High Court provides interim relief, stating GST penalty under Section 122(1A) cannot be applied retrospectively for pre-2021 transactions.
High Court holds reassessment invalid; share value difference on exchange for interest in a not-for-profit entity not taxable as perquisite under Section 2(24)(iv).
The Delhi High Court has permitted Delhi Foils and Abinox Industries to file a single consolidated appeal against a common GST demand order, granting time for pre-deposit.
Delhi High Court mandates re-inspection and hearing for VS Enterprises after GST registration suspension notice, citing business not at declared place.
Delhi High Court sets aside income tax notices against Neeraj Bharadwaj, ruling assessments under Section 153C require incriminating material relevant to specific assessment years.
Delhi High Court orders provisional bank account attachment lift for Om Prakash Gupta, citing Supreme Court precedents and completion of GST SCN proceedings.
Delhi High Court remands Amazon Data Services’ GST refund claims, directing re-evaluation of data hosting as export based on CBIC circular and prior appellate orders.
Delhi High Court clarifies S.75(5) CGST Act, ruling it allows a maximum of three adjournments, not a guaranteed three hearings, while directing appeal filing.
Delhi High Court held that the used jewellery worn by the passenger would fall within the ambit of personal effects in terms of the Rules 2(vi) read with rule 3 of the Baggage Rules, 2016, which would be exempt from detention by the Customs Department. Thus, detention set aside.
Delhi High Court ruled that untimely deficiency memos do not justify refusing full interest on delayed GST ITC refunds, providing a detailed interest calculation framework.
