The Court held that rejection of a lower withholding certificate without reasons violates Rule 28AA. It remanded the matter for fresh consideration with a speaking order.
The Court extended interim relief to contractors as the classification of Delhi Jal Board as a local authority is under consideration. The final GST rate applicable to contracts will depend on this determination.
The Court stayed GST proceedings while examining if Delhi Jal Board qualifies as a local authority. The outcome will determine applicable GST rate on works contracts.
The Court quashed the order passed without response, allowing reconsideration after deposit and hearing. It emphasized the need for fair opportunity before adjudication.
The Court clarified that recovery actions must be confined to the assessee liable for tax. Attaching a director’s personal account without evidence of liability was held unlawful. The judgment underscores limits on recovery powers.
The High Court granted interim relief to a contractor after observing that the determination of the Delhi Jal Board’s status under the CGST Act will decide whether GST applies at 12% or 18%.
The court declined to interfere with notices issued under Sections 148A(b), 148A(d), and 148 because the petition was filed after more than one and a half years. It held that the assessee should appear before the Assessing Officer and present its submissions.
The court declined to modify earlier directions requiring prompt payment of counsel bills, holding that procedural checks cannot justify delays and interest must be paid for late payments.
The Delhi High Court held that consolidated show cause notices covering multiple years are permissible where fraudulent availment or utilisation of input tax credit is alleged.
The Delhi High Court upheld the ITAT’s decision annulling the assessment after finding that statutory approval under Section 153D was granted without proper application of mind.
