The Delhi High Court has held that CBDT in its circulars No. 672 dated 16.12.1993 has made it clear that the acquisition of flat through allotment by DDA has to be treated as construction of...
The Delhi High Court in the case of Sunder System Pvt Ltd v Union of India held that the SCN to be quashed where it was possible on behalf of the adjudicating authority to adjudicate...
The Delhi High Court has directed to reopen the GST portal for one-time revised TRAN-1 to enable the Petitioner to claim transitional credit of service tax paid on Advance in terms of Section 142(11) (c)...
The Delhi High Court in the case of Intec Corporation v ACIT held that the period of limitation under Section 150 would be considered from the date of order of CIT (A). The petitioner engaged...
The Delhi High Court has held that Assessing Officer cannot withhold the Income Tax Refund by citing the reason that the scrutiny notice has been issued. The Petitioner Maple Logistics Private Limited has approached the...
There were a lot of changes in the Goods and Services Tax ( GST ) regime in the year 2019. Here is the top 30 High Court judgments on GST delivered in 2019. Sheen Golden...
In a recent case, the Delhi High Court has held that the operation of the provisos to Section 164(2) ( Disqualification ) and Section 167(1)(a) (Vacation of Directorship) of the Companies Act cannot be read...
The Delhi High Court ruled that the liability to pay demurrage charges is that of the importer, except in rare circumstances when there is malafide on part of customs or fault of the custodian. The...
The Delhi High Court held that the Circular issued by the respondents dated 25.09.2019 (Annexure P-1 to the Judgement) prima facie is not violative of the provisions of the Sabka Vishwas scheme (Legacy Dispute Resolution)...
The Delhi High Court in the case of Vision Distribution Pvt. Ltd. while allowing the refund of TRAN-1 credit held that the Petitioner cannot be made to suffer on account of failure on the part...
The Delhi High Court has observed that, Writ Court cannot direct refund of duty while an investigation for breach of the provisions under the Customs Act, 1962 is going on. In a recent case, the...
The Delhi High Court in the case of Orient Micro Abrasives Ltd v. Union of India held that a rebate claim under Section 11B of Central Excise Act is required to be filed within one...
The Delhi High Court has held that the delay in receiving Export Promotion (EP) copy of the Shipping Bills is not a ground for extension of time in rebate claims. The court further reaffirmed that...
The Delhi High Court has directed centre to “scrupulously” follow the provisions of Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 meant for settlement of excise and service tax disputes. “We expect the respondent (Centre) to...
The High Court of Delhi held that the Assessing Officer should not have rejected the claim made by the assessee merely on the ground of it being raised for the first time. The finding returned...
The Delhi High Court has held that the religious institutions are also engaged in charitable activities which are very much part of religious activities and such activities along with organising spiritual lectures has held to...
The Delhi High Court has directed Goods and Services Tax Network (GSTN) CEO Prakash Kumar and its chairman Ajay Bhushan Pandey to monitor redressal of all grievances relating to GSTN Network. Mr. Harpreet Singh, Senior...
The Delhi High Court has directed the Goods and Services Tax ( GST ) Council, the Central Government to consider the formulation of appropriate amendments in the Central Goods and Services Tax (CGST) Act. In...
The High Court of Delhi, on tuesday reinstated that the Settlement Commission is not intended to operate as a parallel, summary adjudicatory forum, to substitute the process of regular adjudication before the competent adjudicating authority....
The Delhi High Court has upheld the Institute of Chartered Accountants of India ( ICAI’s) decision to not to entertain the complaint filed against the Auditor after seven years of signing Audit Report. The petitioner...
The Delhi High Court has ruled in a writ petition that all Administrative, executive and adjudicatory authorities are bound by the Tribunal rulings of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) in...
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