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Delhi High Court

GST refund cannot be withheld for filing of appeal against refund order

May 6, 2023 3171 Views 0 comment Print

Brij Mohan Mangla Vs Union of India (Delhi High Court) In this case In terms of Orders passed by Appellate Authority, the orders rejecting petitioner’s application for GST refund have been set aside. The Appellate Authority has also directed restoration of the petitioner’s GSTIN registration. The record also indicates that the petitioner thereafter once again […]

Court has discretionary power to waive pre-deposit requirement in rare and deserving cases

May 5, 2023 2568 Views 0 comment Print

Delhi High Court held that Court has the power to exercise discretion to waive requirement of pre-deposit of penalty in rare and deserving cases.

No automatic bail rejection for mere twin conditions in Section 212 of Companies Act

May 4, 2023 5523 Views 0 comment Print

Section 212(6) contemplates that before a court decides to grant bail to an accused, public prosecutor must be given an opportunity to oppose bail application.

C Forms benefit cannot be denied on the ground of subsequent cancellation

April 28, 2023 1284 Views 0 comment Print

Cancellation of C Forms at a subsequent date would have a disruptive effect on the stream of commercial transactions, which is impermissible.

HC restores GST Registration as SCN lacks Sufficient Reason for Cancellation

April 27, 2023 915 Views 0 comment Print

SCN is deficient if it does not sufficiently disclose reasons why petitioner’s GST Registration was suspended or was proposed to be cancelled

Revenue should adjudicate show cause notice within a reasonable time

April 22, 2023 1965 Views 0 comment Print

Delhi High Court held that revenue should adjudicate show cause notice expeditiously and within a reasonable time. Accordingly, continuation of proceedings for adjudication after a lapse of almost 13 years impermissible.

Frequent Vacancy In DRTs, Practical Solution Needed: Delhi High Court

April 22, 2023 1107 Views 0 comment Print

Frequent vacancy arising in DRT is an issue which needs consideration by Government and practical solution has to be found at the earliest.

Section 153C Notice invalid if not grants Opportunity to Assessee for filing Objection

April 22, 2023 1368 Views 0 comment Print

HC held that with respect to objections & satisfaction note, AO will pass a speaking order; copies of which will be furnished to petitioner

Purchase treated as accommodation entries without considering documents – HC set-aside order

April 22, 2023 723 Views 0 comment Print

Delhi High Court sets aside a tax notice against Majestic Handicraft Private Limited, challenging the claim of accommodation entries.

Inordinate & Unexplained Delay in appeal – HC denies Condonation

April 22, 2023 870 Views 0 comment Print

It is well settled that each day of delay in filing has to be explained. In present case, there are large gaps in time period for which no ostensible reason been provided.

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