Delhi High Court held that petition under Article 226 of the Constitution of India cannot be entertained since there is extreme serious allegation of fraudulent availment of benefits under GST Act and petitioner has presented twisted facts.
Delhi High Court held that where notice is sent electronically, the date of dispatch of e-mail is to be considered as date of issue of notice and date of digital signature is irrelevant. Accordingly, petition dismissed.
Delhi High Court held that GST SCN uploaded on ‘Additional Notices Tab’ was not noticed by the petitioner. Hence, order set aside and matter remanded back to Adjudicating Authority. Further, petitioner is granted time to file their reply.
Delhi High Court held that it is no longer open for the department to proceed with the adjudication of show cause notice which had not been adjudicated for almost fourteen years. Thus, letter recommencing adjudication proceedings are set aside.
In the matter aforementioned, Hon’ble Delhi HC allowed petition under article 227 of the Constitution of India after considering that trial court cannot initiated new proceedings once it pronounces final decree of judgment and become Functus Officio (having fulfilled one’s duty).
In the matter abovementioned Delhi HC dismissed appeal filed by revenue after observing that there is no allegation or finding that cash had been received back by the assessee in respect of the purchases reflected in its books of account.
Delhi High Court held that the Liquidated Damages clause does not entitle a party to claim the whole Liquidated Damages sum automatically upon the occurrence of breach. Liquidated Damages can be claimed subject to proving the actual loss suffered.
Delhi High Court held that exemption under section 54F of the Income Tax Act is allowed towards different floors of a house considering it as single residential house. Accordingly, appeal of the revenue dismissed.
Delhi High Court quashes tax demand order for non-consideration of reply and lack of hearing. Future orders contingent on Supreme Court’s decision on notification validity.
Delhi High Court directs Filatex India Ltd. to GST Appellate Authority, noting “identically worded” SCN and Order-in-Original, suggesting non-application of mind.
