![Draft Income Tax Assessment u/s 144C Issued Post-Amalgamation Invalid: Delhi HC Permits Fresh Action Against SMS India [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113152-draft-income-tax-assessment-144c-issued-post-amalgamation-invalid-delhi-hc-permits-fresh-action-against-sms-india-taxscan.webp "Draft Income Tax Assessment u/s 144C Issued Post-Amalgamation Invalid: Delhi HC Permits Fresh Action Against SMS India [Read Order]")
Draft Income Tax Assessment u/s 144C Issued Post-Amalgamation Invalid: Delhi HC Permits Fresh Action Against SMS India [Read Order]
The Delhi High Court invalidated a draft assessment order issued under Section 144Cof the Income Tax Act, 1961 for A.Y. 2022-23, after finding that...
![Delhi HC Grants Limitation Relief to File Statutory Appeal Despite GST Adjudication Order Passed After Considering Taxpayer’s Reply [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/250x150_2113008-delhi-hc-grants-limitation-relief-file-statutory-appeal-despite-gst-adjudication-order-passed-taxscan.webp "Delhi HC Grants Limitation Relief to File Statutory Appeal Despite GST Adjudication Order Passed After Considering Taxpayer’s Reply [Read Order]")
![Foreign Exchange Fluctuation Linked to International Transactions is Operating in Nature: Delhi HC Reaffirms [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/250x150_2113040-delhi-hc-foreign-exchange-fluctuation-international-transactions-taxscan.webp "Foreign Exchange Fluctuation Linked to International Transactions is Operating in Nature: Delhi HC Reaffirms [Read Order]")
![CESTAT cannot be Compelled to Restore Customs Appeal After Decades of Delay and Repeated Defaults in Pre-Deposit: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/250x150_2112977-cestat-restore-customs-appeal-decades-delay-repeated-defaults-pre-deposit-delhi-hc-taxscan.webp "CESTAT cannot be Compelled to Restore Customs Appeal After Decades of Delay and Repeated Defaults in Pre-Deposit: Delhi HC [Read Order]")
![Death of Accountant Held Sufficient Cause for Delay: Delhi HC Allows Belated Filing, Subject to SC Ruling on Section 168A Extensions [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/250x150_2112989-gst-return-delhi-hc-taxscan.jfif "Death of Accountant Held Sufficient Cause for Delay: Delhi HC Allows Belated Filing, Subject to SC Ruling on Section 168A Extensions [Read Order]")
GST Portal Glitches Blocking TRAN‑1 Filing cannot Defeat Transitional ITC Claim: Delhi HC Orders ₹99 Lakh Credit to be Reflected in ECL [Read Order]
The Delhi High Court held that transitional Central Value Added Tax ( CENVAT ) credit cannot be denied merely because the Goods and Service Tax ( GST ) portal did not permit TRAN‑1 filing by Input...
![GST Portal Glitches Blocking TRAN‑1 Filing cannot Defeat Transitional ITC Claim: Delhi HC Orders ₹99 Lakh Credit to be Reflected in ECL [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112731-delhi-hc-gst-portal-blocking-tran1-filing-ecl-defeat-transitional-itc-claim-taxscan.webp "GST Portal Glitches Blocking TRAN‑1 Filing cannot Defeat Transitional ITC Claim: Delhi HC Orders ₹99 Lakh Credit to be Reflected in ECL [Read Order]")
GST Dept Liable to Pay Interest for Delayed Re-Credit of Rejected Refund Due to Technical Glitches: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court held that the GST department is liable to pay interest for delay in re-crediting rejected refund amounts when such delay is caused due to technical glitches...
![GST Dept Liable to Pay Interest for Delayed Re-Credit of Rejected Refund Due to Technical Glitches: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112656-re-credit-rejected-refund-taxscan.webp "GST Dept Liable to Pay Interest for Delayed Re-Credit of Rejected Refund Due to Technical Glitches: Delhi HC [Read Order]")
Delhi HC Declines to Entertain Writ in alleged Fake GST ITC Case Involving 18 Firms, Directs to avail Statutory Appeal [Read Order]
In a recent ruling, the Delhi High Courtdeclined to entertain a writ petition in an alleged fake Input Tax Credit case involving the creation of 18 firms, and directed the petitioner to avail the ...
![Delhi HC Declines to Entertain Writ in alleged Fake GST ITC Case Involving 18 Firms, Directs to avail Statutory Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112571-delhi-hc-declines-entertain-writ-alleged-fake-gst-itc-case-involving-18-firms-directs-avail-statutory-appeal-taxscan.webp "Delhi HC Declines to Entertain Writ in alleged Fake GST ITC Case Involving 18 Firms, Directs to avail Statutory Appeal [Read Order]")
Pre-IBC GST Dues Stand Extinguished After Final NCLT Approval of Resolution Plan: Delhi HC in Patanjali Foods Case [Read Order]
In a recent ruling, the Delhi High Court held that GST dues relating to the period before the approval of an insolvency resolution plan stand extinguished once the plan is finally approved by the ...
![Pre-IBC GST Dues Stand Extinguished After Final NCLT Approval of Resolution Plan: Delhi HC in Patanjali Foods Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112589-patanjali-site-image.webp "Pre-IBC GST Dues Stand Extinguished After Final NCLT Approval of Resolution Plan: Delhi HC in Patanjali Foods Case [Read Order]")
Debtors’ Consent to Auction Waives Procedural Objections Under SARFAESI Act: Delhi HC Sets Aside DRAT Order in Favour of Canara Bank [Read Order]
The Delhi High Court in a recent case has set aside an order of the Debts Recovery Appellate Tribunal (DRAT) and restored the findings of the Debts RecoveryTribunal (DRT), holding that borrowers who...
![Debtors’ Consent to Auction Waives Procedural Objections Under SARFAESI Act: Delhi HC Sets Aside DRAT Order in Favour of Canara Bank [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/500x300_2112355-delhi-hc-debtor-consent-auction-waives-procedural-objections-sarfaesi-act-drat-order-canara-bank-taxscan.webp "Debtors’ Consent to Auction Waives Procedural Objections Under SARFAESI Act: Delhi HC Sets Aside DRAT Order in Favour of Canara Bank [Read Order]")
![Once GST Demand Quashed and Remanded, Provisional Attachment cannot Survive: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/500x300_2112316-gst-demand-quashed-remanded-provisional-attachment-survive-delhi-hc-taxscan.webp "Once GST Demand Quashed and Remanded, Provisional Attachment cannot Survive: Delhi HC [Read Order]")
887g Gold in Paste Form Recovered from Passenger's Body: Delhi HC Permits Appeal Against Absolute Confiscation Order [Read Order]
The High Court of Delhi has permitted the petitioner to challenge it through the statutory appeal mechanism while disposing of a writ petition concerning the seizure and confiscation of gold...
![887g Gold in Paste Form Recovered from Passengers Body: Delhi HC Permits Appeal Against Absolute Confiscation Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/500x300_2111226-887g-gold-paste-recovered-passenger-body-delhi-hc-appeal-absolute-confiscation-order-taxscan.webp "887g Gold in Paste Form Recovered from Passengers Body: Delhi HC Permits Appeal Against Absolute Confiscation Order [Read Order]")