Delhi High Court sets aside DRP’s order in FIS Payment case, directing a fresh review under ITAT rulings on Section 56(2)(viib). Key legal precedents analyzed.
Delhi High Court held that repeated placing and removing from call books is not a valid justification for non-adjudication of show cause notice for about 15 years. Accordingly, notice is liable to be quashed.
Mohit Enterprises Vs Commissioner of State GST And Vat Department of Trade And Taxes Delhi (Delhi High Court) Delhi High Court, in Mohit Enterprises vs. Commissioner of State GST and VAT Department of Trade and Taxes, Delhi [WP (C) 1086/2025], ruled that the cancellation of GST registration cannot be given retrospective effect without due notice. […]
Delhi High Court directs DGST to process Truth Fashion’s GST refund within three weeks, subject to verification and potential statutory appeals.
Delhi High Court directs DGST to process Truth Fashion’s GST refund of ₹18.33 lakh with statutory interest, rejecting delay due to a pending appeal.
Delhi HC quashes IGST on re-imported repaired aircraft parts, ruling additional levies unconstitutional. Clarifies scope of integrated tax under IGST Act.
Enterprises claiming deductions under Section 80IC were not required to obtain government approval if they operate in notified special zones. Section 80IC did not mandate an agreement or approval from state or local authorities.
Delhi High Court held that in view of Section 35L of the Central Excise Tax as the question of law involved is regarding the taxability of the service, the appeal would lie to the Supreme Court and before High Court. Thus, the present appeal is rejected.
Delhi High Court held that Section 153C as application at relevant time didn’t contemplate two tier recordal of satisfaction. Thus, proceedings u/s. 153C couldn’t have been triggered mechanically without formation of opinion by AO of non-searched person.
Delhi High Court directs NFAC to expedite pending appeals, expressing concern over prolonged delays in taxpayer cases, including a two-year-old pending appeal.
