Delhi High Court issues notice in reassessment challenge for AY 2018-19, directing AO to provide evidence of cash repayment in alleged bogus sales transactions.
Delhi High Court dismisses plea against GST Circular 80/54/2018, citing a prior ruling that already set aside the disputed clarification on product classification.
Delhi High Court held that the benefit of exclusion of time by virtue of Explanation (ix) of Section 153B of the Income Tax Act cannot be available here as reference made for information under Indo-Swiss DTAA was invalid. Accordingly, questions to law as framed are answered against the Revenue.
The Delhi High Court has ruled a GST demand order against a deceased proprietor invalid, mandating show cause notices be issued to legal representatives for tax determination.
The Delhi High Court has upheld an ex-parte GST demand order against Parshuram Yadav, noting the assessee’s failure to respond to a show cause notice and subsequent reminders. The court advised appeal as the appropriate remedy.
Delhi High Court sets aside tax order against Menka Chaturvedi, citing notice delivery issues and pending Supreme Court rulings on tax notification validity.
Delhi High Court is examining if consolidated GST Show Cause Notices across multiple financial years are legal. Conflicting judicial precedents from various High Courts are being considered.
Delhi High Court quashes a reassessment notice, ruling an AO cannot merely assume escaped income exceeds ₹50 lakh to invoke a longer limitation period without evidence.
Delhi High Court dismisses Mahavir Metal House’s plea against ITC fraud demand, citing statutory appeal and precedents on jurisdictional limits.
Delhi High Court rules Common Area Maintenance (CAM) charges fall under TDS Section 194C (works contract), dismissing Revenue’s appeal for Section 194-I (rent) in a landmark decision.
