![No need to File Return under GST Act when Business Cease To Exist: Delhi HC sets aside Cancellation of GST Registration due to Non-Filing of Returns for Six Months [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/File-Return-GST-Act-Business-Cease-Delh-HC-Cancellation-GSTRegistration-Non-Filing-Returns-taxscan.jpg "No need to File Return under GST Act when Business Cease To Exist: Delhi HC sets aside Cancellation of GST Registration due to Non-Filing of Returns for Six Months [Read Order]")
No need to File Return under GST Act when Business Cease To Exist: Delhi HC sets aside Cancellation of GST Registration due to Non-Filing of Returns for Six Months [Read Order]
In a significant case, the Delhi High Court set aside the cancellation of Goods and Service Tax (GST) registration due to non-filing of returns for...
![Delhi High Court reprimands GST authority for Unnecessarily Delaying Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Delhi-High-Court-High-Court-Delhi-High-Court-reprimands-GST-Delhi-High-Court-reprimands-GST-authority-taxscan.jpg "Delhi High Court reprimands GST authority for Unnecessarily Delaying Case [Read Order]")
![Penalty can be Imposed when any Person Committed Act of Omission in relation to Goods Rendered for Confiscation u/s 112(a) of Customs Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Penalty-Imposed-Person-Committed-Act-Omission-relation-Goods-Rendered-Confiscation-Customs-Act-Delhi-HC-TAXSCAN.jpg "Penalty can be Imposed when any Person Committed Act of Omission in relation to Goods Rendered for Confiscation u/s 112(a) of Customs Act: Delhi HC [Read Order]")
![No Justifiable Reasons for Delay in Filing Appeal after Defect Notice: Delhi HC confirms CESTAT Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Justifiable-Reasons-for-Delay-in-Filing-Appeal-Defect-Notice-Delhi-HC-CESTAT-order-TAXSCAN.jpg "No Justifiable Reasons for Delay in Filing Appeal after Defect Notice: Delhi HC confirms CESTAT Order [Read Order]")
Denial of benefit of C Forms, on ground of subsequent cancellation by Tax Authorities is void: Delhi HC [Read Order]
A division Bench of the Delhi High Court observed that the denial of benefit of C Forms, on ground of subsequent cancellation by the tax authorities is void. The petitioner, Indo Silicon...
Central Excise Dept cannot Continue Adjudication Proceedings After Lapse of 13 Years: Delhi HC [Read Order]
A two-judge bench of the Delhi High Court has held that the central excise department can continue the proceedings for adjudication of the impugned show cause notice, after the lapse of almost...
![Central Excise Dept cannot Continue Adjudication Proceedings After Lapse of 13 Years: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Central-Excise-Delhi-High-Court-Excise-Judgment-Delhi-High-Court-Judgment-Justice-Vibhu-Bakhru-Justice-Amit-Mahajan-Taxscan.jpeg "Central Excise Dept cannot Continue Adjudication Proceedings After Lapse of 13 Years: Delhi HC [Read Order]")
GST Dept cannot reject Refund without any Corroborative Evidence: Delhi HC directs to Pay Refund Claim along with Interest [Read Order]
The Delhi High Court has held that the GST department cannot reject a refund without any corroborative evidence and is directed to pay the refund claim along with interest. G S Industries, the...
![GST Dept cannot reject Refund without any Corroborative Evidence: Delhi HC directs to Pay Refund Claim along with Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/GST-Dept-Refund-Corroborative-Evidence-Delhi-Highcourt-Refund-claim-Interest-taxscan.jpg "GST Dept cannot reject Refund without any Corroborative Evidence: Delhi HC directs to Pay Refund Claim along with Interest [Read Order]")
Pre-deposit of 7.5% of disputed Demand Duty is Mandatory to file appeal u/s 35-G of Central Excise Act: Allahabad HC [Read Order]
In a recent judgement, the Allahabad High Court (HC) held that pre-deposit of 7.5% of disputed demand duty is mandatory to file an appeal under section 35-G of the Central Excise Act, 1944 Sri...
![Pre-deposit of 7.5% of disputed Demand Duty is Mandatory to file appeal u/s 35-G of Central Excise Act: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Pre-deposit-Demand-Duty-appeal-Central-Excise-Act-Allahabad-High-Court-taxscan.jpg "Pre-deposit of 7.5% of disputed Demand Duty is Mandatory to file appeal u/s 35-G of Central Excise Act: Allahabad HC [Read Order]")
Delay in filing Application u/s 270AA of Income Tax Act due to Technical Glitches in the Portal can be Condoned: Delhi HC [Read Order]
The Delhi High Court (HC) delayed filing applications under section 270AA of the Income Tax Act, 1961 due to technical glitches in the portal can be condoned. Rohit Kapur, the petitioner...
![Delay in filing Application u/s 270AA of Income Tax Act due to Technical Glitches in the Portal can be Condoned: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Delay-in-filing-Application-Income-Tax-Act-Technical-Glitches-in-portal-Delhi-Highcourt-taxscan.jpg "Delay in filing Application u/s 270AA of Income Tax Act due to Technical Glitches in the Portal can be Condoned: Delhi HC [Read Order]")
Re-insurance services not excluded from the definition of ‘input services’ under Rule 2(l) of the CCR: Delhi HC rules in Favour of Oriental Insurance Company
In the case of Oriental Insurance Company, the Delhi High Court (HC) has held that re-insurance services are not excluded from the definition of ‘input services’ under rule 2(l) of the CENVAT...
