Delhi High Court allows Metalax Industries to file a single consolidated appeal against a common Show Cause Notice and order covering multiple financial years.
Delhi High Court held that enhanced credit under GST regime by revising TRAN-1 based on revising manually excise return within specified time limit is acceptable. Accordingly, order quashed and appeal allowed.
Delhi High Court sets aside GST order against Supper Club, citing lack of fair hearing and unaddressed replies. The ruling intertwines with a larger Supreme Court review of GST deadline extension notifications affecting businesses nationwide
There is no cavil that an addition can made on the basis of documents, which are found during the course of Search and Seizure operations if on appreciation, it is found that the said documents have a bearing on the income of the Assessee.
Delhi High Court rules against arbitrary retrospective GST cancellation for Bangalore Sales Corporation, citing procedural delays and lack of justification.
Delhi High Court held that custody under Narcotics Drug and Psychotropic Substances Act [NDPS] without any authority and without producing him before the concerned Magistrate or Special Court within 24 hours is completely illegal. Accordingly, present bail application allowed.
Delhi High Court dismisses Ravinder Kumar’s appeal, affirming tax addition for unexplained bank cash deposits due to lack of evidence for Kirana business sales.
Delhi High Court sets aside an income tax reassessment for AY 2016-17, ruling the sanction by PCIT was invalid as it required approval from a higher authority.
Delhi High Court held that appeal under section 35G of the Central Excise Act before High Court is not maintainable whenever issues of determining taxability are involved. Accordingly, present appeal is rejected.
The Delhi High Court has ruled against the “negative blocking” of Electronic Credit Ledgers, citing that such actions exceed the scope of Rule 86A of the CGST Rules.
