Delhi High Court
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Maximum Period for Attachment of Cash Credit Accounts u/s 83(2) of CGST Act is One Year: Delhi HC [Read Order]
In a recent decision, the Delhi High Court observed that the maximum period for attachment of cash credit accounts under Section 83(2) of the Central...
![Delhi HC directs to Process Application for Cancellation of GST Registration on Closure of Business [Read order]](https://www.taxscan.in/wp-content/uploads/2024/05/Delhi-HC-Application-Cancellation-GST-Registration-Closure-Business-taxscan.jpg "Delhi HC directs to Process Application for Cancellation of GST Registration on Closure of Business [Read order]")
Arbitration Clause in Terms & Conditions (T&C) on a website is binding on the parties when Digital Agreement Engraved with Hyperlink of T&C: Delhi HC [Read Order]
The Delhi High Court held that an arbitration clause contained in the terms and conditions available on the website of a company would get incorporated into the agreement between the parties if the...
AO cannot Traverse beyond its Mandate to Assume Jurisdiction u/s 147 of Income Tax Act: Delhi HC [Read Order]
The Delhi High Court recently held that the Assessing Officer cannot traverse beyond its mandate to assume jurisdiction under Section147 of the Income Tax Act, 1961. The present writ petition has...
![AO cannot Traverse beyond its Mandate to Assume Jurisdiction u/s 147 of Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Delhi-High-Court-Section147-of-the-Income-Tax-Act-Tax-news-Taxscan.jpg "AO cannot Traverse beyond its Mandate to Assume Jurisdiction u/s 147 of Income Tax Act: Delhi HC [Read Order]")
Retrospective Cancellation of GST Registration Should be based on Objective Criteria, Not merely Non-Filing of Returns as it Affects ITC for Customers: Delhi HC [Read Order]
The High Court of Delhi has set a precedent bringing clarity and justification in cases of retrospective cancellation of GST registrations. The High Court emphasised the need for objective criteria...
![Retrospective Cancellation of GST Registration Should be based on Objective Criteria, Not merely Non-Filing of Returns as it Affects ITC for Customers: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Retrospective-Cancellation-Objective-Criteria-Delhi-high-court-tax-news-Taxscan.jpg "Retrospective Cancellation of GST Registration Should be based on Objective Criteria, Not merely Non-Filing of Returns as it Affects ITC for Customers: Delhi HC [Read Order]")
![Non-Application of Mind by Proper Officer: Delhi HC quashes GST demand of Rs 1 crore [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Delhi-high-court-quashes-gst-Delhi-hc-gst-decisions-GST-updates-GST-demands-TAXSCAN.jpg "Non-Application of Mind by Proper Officer: Delhi HC quashes GST demand of Rs 1 crore [Read Order]")
Eligible Industrial Undertakings Carrying out Manufacturing Activity essential requisite to Claim Benefit u/s 80IC of Income Tax Act: Delhi HC [Read Order]
The Delhi High Court recently observed that the eligible industrial undertakings carrying out manufacturing activity essential requisite to claim benefit under Section 80IC of the Income Tax Act,...
![Eligible Industrial Undertakings Carrying out Manufacturing Activity essential requisite to Claim Benefit u/s 80IC of Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Eligible-Industrial-Undertakings-Manufacturing-Activity-requisite-Claim-Benefit-Income-Tax-Act-Delhi-HC-taxscan.jpg "Eligible Industrial Undertakings Carrying out Manufacturing Activity essential requisite to Claim Benefit u/s 80IC of Income Tax Act: Delhi HC [Read Order]")