Delhi High Court allows partial pre-deposit relief to Lala Shivanath Rai Sumerchand Confectioner Pvt Ltd in GST ITC dispute, remanding case for merits.
The Delhi High Court has directed Lala Shivnath Rai Sumerchand Confectioner Pvt. Ltd. to appeal an ITC demand, citing concerns over potential duplication in an order concerning a sweetmeat shop and restaurant.
Delhi High Court sets aside GST order against Gurukirpa Enterprises, mandating fresh adjudication with a personal hearing, while vires of notifications await Supreme Court decision.
Delhi High Court ruled writ petition by Krishna Traders against GST demand unsustainable, citing appealable order and pending Supreme Court challenge on notification validity.
Delhi High Court sets aside Section 148 income tax notice for Bhagwan Sahai Sharma, ruling it invalid due to lack of proper prior approval from the specified authority under Section 151(ii) of the IT Act.
Delhi High Court sets aside ITC demand for mismatch, citing lack of hearing. The validity of related GST notifications is awaiting a Supreme Court decision.
Delhi High Court remands M/S Krishna Enterprises’ case, ruling demand order invalid due to lack of proper hearing. Validity of tax notifications pending Supreme Court review.
Delhi HC rules writ petitions challenging tax orders are not maintainable if a personal hearing was granted but not availed. Appeal is the proper remedy, with limitation period relaxed.
Delhi High Court held that concluded and closed assessments cannot be reopened merely on suspicion. Accordingly, reopening of assessment is liable to be quashed since there is no tangible material that has a live nexus to reason to believe that the income has escaped assessment.
Delhi HC addresses Power2SME’s plea against GST order and contested notification, linking its decision to ongoing Supreme Court proceedings.
