![Rule 12E of Income Tax Rules does not confine CBDT’s powers to only authorize NFAC Officers for purposes u/s 142(1): Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Delhi-High-Court-Rule-12E-of-Income-Tax-Rules-Income-Tax-Income-Tax-Rule-CBDT-NFAC-Taxscan.jpg "Rule 12E of Income Tax Rules does not confine CBDT’s powers to only authorize NFAC Officers for purposes u/s 142(1): Delhi HC [Read Order]")
Rule 12E of Income Tax Rules does not confine CBDT’s powers to only authorize NFAC Officers for purposes u/s 142(1): Delhi HC [Read Order]
The Delhi High Court recently dismissed a Petition citing that Rule 12E of the Income Tax Rules, 1962 does not mandate the Central Board of Direct...
![AO is “Prescribed Income Tax Authority” to issue Notices u/s 143(2) and 142(1): Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Income-Tax-Delhi-High-Court-Delhi-HC-Income-Tax-Authority-section-1432-TAXSCAN.jpg "AO is “Prescribed Income Tax Authority” to issue Notices u/s 143(2) and 142(1): Delhi HC [Read Order]")
![Delhi HC upholds ITAT decision, invalidates Assessment Order for Exceeding Statutory Timelines [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Delhi-High-Court-Income-Tax-Assessment-Order-Statutory-Timelines-Delhi-HC-Upholds-ITAT-1.jpg "Delhi HC upholds ITAT decision, invalidates Assessment Order for Exceeding Statutory Timelines [Read Order]")
![Delhi HC upholds CITs Decision to Revise Assessment Due to AOs Failure to Verify Dishonored Cheques [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Income-Tax-Delhi-High-Court-AO-failure-cheques-case-TAXSCAN.jpeg "Delhi HC upholds CITs Decision to Revise Assessment Due to AOs Failure to Verify Dishonored Cheques [Read Order]")
Delhi HC Orders Restoration of GST Registration, Rejects Suspension Based on Rule 86B Non-Compliance [Read Order]
In a recent case,the Delhi High Court ordered the restoration of the Goods and Service Tax ( GST ) registration of petitioner, whose business, "Shri Salasar Balaji Steel," had faced suspension due to...
![Delhi HC Orders Restoration of GST Registration, Rejects Suspension Based on Rule 86B Non-Compliance [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Delhi-High-Court-GST-GST-Registration-Rule-86B-of-CGST-Rule-Delhi-HC-Orders-Restoration-Rule-86B-non-compliance-suspension-rejected-taxscan.jpg "Delhi HC Orders Restoration of GST Registration, Rejects Suspension Based on Rule 86B Non-Compliance [Read Order]")
Delhi HC upholds Customs Compounding Fees as Reasonable, Citing Small Fraction of Seized Currency [Read Order]
In the recent ruling the Delhi High Court,upheld the customs compounding fees imposed on the petitioners, finding them reasonable as they constituted a small fraction of the seized currency. ...
Non-Payment of dues for 3 Months not Valid Ground u/s 29 of CGST Act: Delhi HC quashes GST Registration Cancellation [Read Order]
The High Court of Delhi has set aside the cancellation of the Goods and Services Tax ( GST ) registration of Subhana Fashion, holding that non-payment of dues for a period of three months is not a...
![Non-Payment of dues for 3 Months not Valid Ground u/s 29 of CGST Act: Delhi HC quashes GST Registration Cancellation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-GST-Registration-Delhi-High-Court-GST-Registration-Cancellation-CGST-Act-Central-Goods-and-Services-Tax-Non-payment-dues-taxscan.jpg "Non-Payment of dues for 3 Months not Valid Ground u/s 29 of CGST Act: Delhi HC quashes GST Registration Cancellation [Read Order]")
Delhi HC Sets Aside SCN Alleging Wrongful Availment of ITC u/s 73 of CGST Act, Grants Two Weeks Extension for Submitting Supporting Documents [Read Order]
The Delhi High Court has set aside a show cause notice (SCN) alleging wrongful availment of Input Tax Credit (ITC) under Section 73 of the Central Goods and Service Tax Act and has granted a two-week...
![Delhi HC Sets Aside SCN Alleging Wrongful Availment of ITC u/s 73 of CGST Act, Grants Two Weeks Extension for Submitting Supporting Documents [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Delhi-High-Court-Delhi-HC-SCN-show-cause-notice-ITC-Input-Tax-Credit-Section-73-CGST-Act-TAXSCAN.jpg "Delhi HC Sets Aside SCN Alleging Wrongful Availment of ITC u/s 73 of CGST Act, Grants Two Weeks Extension for Submitting Supporting Documents [Read Order]")
Delhi HC invalidates SCN issued to Deceased Taxpayer, Citing non-issuance to Legal Representative u/s 93 of CGST Act [Read Order]
The Delhi High Court has invalidated a Show Cause Notice ( SCN ) issued to a deceased taxpayer under the Central Goods and Services Tax ( CGST ) Act, 2017. The court ruled that the SCN, addressed to...
![Delhi HC invalidates SCN issued to Deceased Taxpayer, Citing non-issuance to Legal Representative u/s 93 of CGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Goods-and-Services-Tax-Show-Cause-Notice-SCN-Issues-TAXSCAN.jpg "Delhi HC invalidates SCN issued to Deceased Taxpayer, Citing non-issuance to Legal Representative u/s 93 of CGST Act [Read Order]")
Delhi High Court limits GST Registration Cancellation to suspension date, rejects Retrospective Effect due to lack of specific reasons in SCN [Read Order]
The High Court of Delhi held that the cancellation of Goods and Services Tax ( GST ) registration cannot be applied retrospectively if the Show Cause Notice ( SCN ) does not clearly specify the...
![Delhi High Court limits GST Registration Cancellation to suspension date, rejects Retrospective Effect due to lack of specific reasons in SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Delhi-High-Court-GST-GST-registration-GST-registration-cancellation-show-cause-notice-taxscan.jpg "Delhi High Court limits GST Registration Cancellation to suspension date, rejects Retrospective Effect due to lack of specific reasons in SCN [Read Order]")
Delhi HC Quashes blocking of 'Electronic Credit Ledger' under Rule 86A in excess of available GST ITC [Read Order]
The Delhi High Court quashed orders under Rule 86A of the CGST Rules, 2017, blocking Input Tax Credit ( ITC ) beyond the credit available in the Electronic Credit Ledger ( ECrL ), noting that it...
![Delhi HC Quashes blocking of Electronic Credit Ledger under Rule 86A in excess of available GST ITC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Delhi-High-Court-Electronic-Credit-Ledger-Rule-86A-of-CGST-Rule-ITC-taxscan.jpg "Delhi HC Quashes blocking of Electronic Credit Ledger under Rule 86A in excess of available GST ITC [Read Order]")