Delhi High Court held that penalty imposed under section 276B of the Income Tax Act is liable to be set aside on account of section 278AA of the Income Tax Act as reasonable cause shown. Accordingly, petition by revenue dismissed.
The fact that the AO had in fact did not claim any carry forward of loss in the next assessment year would not be destructive of the petitioner’s right to exercise its option in terms of Rule 9(1) of the DTVSV Rules. Hence, the present petition is allowed.
Delhi High Court dismisses GST petitions after discovering forged Aadhaar cards & fabricated SCNs. Court mandates FIR registration & new verification protocols.
Delhi High Court rules only one pre-deposit needed for GST appeal when tax liability is duplicated across two orders, preventing double payment for the same amount.
Delhi High Court directs GST department to grant personal hearing for registration suspension but limits writ relief for re-inspection, advising assessee to approach adjudicating authority.
Clause (ix) of the Explanation to Section 153B could not be invoked to exclude the period of reference under the Indo-Swiss DTAA, if the reference itself was invalid. Thus, no request could be made by Department for information relating to period prior to 01.04.2011 in terms of the Indo-Swiss DTAA.
Delhi High Court allows Y.P. Spices to rectify DVAT returns for ‘F’ Forms issuance, contingent on Supreme Court’s decision in related cases.
Delhi High Court dismisses a petition by a Chartered Accountant and a trader to quash a GST show-cause notice, citing serious allegations of fake firms.
Delhi High Court quashes reassessment notice for AY 2015-16, citing Supreme Court’s Rajeev Bansal judgment and Revenue’s concession on notices issued post-April 2021.
Delhi High Court set aside a GST demand against Fair Deal Cars Pvt. Ltd. due to the lack of a pre-consultation notice (DRC-01A), granting the petitioner a fresh hearing opportunity.
