Sh. Ishwar Chand Proprietor of M/S Bhagwati Trading Co. Vs Union of India (Delhi High Court) The controversy in the present petition relates to levy of penalty for late filing of the GST returns, for the period the petitioner was disabled from doing so, on account of cancellation of its GSTIN registration. It is the […]
Rohit Kapur Vs PCIT (Delhi High Court) The proviso to Sub-section(4) of Section 270AA of the Act makes it amply clear that before an application is rejected, the applicant must be given an opportunity of being heard. In the present case, there is no dispute that the petitioner was not afforded the said opportunity. In […]
Section 73 and 74 of CGST Act also provide for recovery of refund where the same has been erroneously granted.
Delhi High Court held that filing of multiple patent claims in respect of the same invention amounts to evergreening or layering of patent protection, which is impermissible under the Indian Patent Law.
Delhi High Court held that as per explanation inserted to Condition No. 104, exemption condition would be satisfied if the aircraft imported is used for non-scheduled (passenger) services or non-scheduled (charter) services. Accordingly, use of imported aircraft by non-scheduled (passenger) services, shall not be construed to be a violation of conditions of imports at concessional rate of duty.
Shukla Enterprises Private Limited Vs ACIT (Delhi High Court) Writ petition is directed against order dated 29.07.2022 passed under Section 148A(d) and the consequential notice dated 30.07.2022 passed under Section 148 of the Income Tax Act, 1961. Besides this, challenge is also laid to the show cause notice dated 25.05.2022 issued under Section 148 A(b) of […]
Delhi High Court held that impugned order directing GAIL to pay a sum of money which is not due and payable by GAIL is not sustainable.
Record shows that reassessment proceedings have been triggered based on information received by respondent/revenue via a Tax Evasion Petition (TEP).
Show cause notice must clearly state allegations that concerned noticee has to meet. Any notice that does not qualify this criterion, cannot be considered as a SCN
Delhi High Court held that Notifications withdrawing the exemption from the ECOs and making the levy of GST, on the fare of non-air-conditioned stage carriage ticket booked through the electronic platform like UBER is constitutionally valid.
