![TRU not Statutorily Recognized to issue Clarification or Directive u/s 168 of CGST Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/TRU-not-Statutorily-Recognized-Clarification-Directive-CGST-Act-Delhi-HC-TAXSCAN.jpg "TRU not Statutorily Recognized to issue Clarification or Directive u/s 168 of CGST Act: Delhi HC [Read Order]")
TRU not Statutorily Recognized to issue Clarification or Directive u/s 168 of CGST Act: Delhi HC [Read Order]
The Delhi High Court recently observed that the Tax Research Unit (TRU) not statutorily recognized to issue clarification or directive under Section...
![Delhi HC upholds Luxury Tax Levy on Gymkhana Club under Delhi Tax on Luxuries Act, 1996 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Delhi-High-Court-Luxury-Tax-Levy-Gymkhana-Club-Delhi-Tax-Luxuries-Act-taxscan.jpg "Delhi HC upholds Luxury Tax Levy on Gymkhana Club under Delhi Tax on Luxuries Act, 1996 [Read Order]")
![Entertainment Tax Leviable on Payment Received as Admission Fee in form of Ticket of Fashion Shows and Movies: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Entertainment-Tax-Tax-Payment-Admission-Fee-Entertainment-Tax-Leviable-on-Payment-Received-as-Admission-Fee-in-form-of-Ticket-delhi-hc-taxscan.jpg "Entertainment Tax Leviable on Payment Received as Admission Fee in form of Ticket of Fashion Shows and Movies: Delhi HC [Read Order]")
Delhi HC quashes order of Customs Dept classifying Imported Gold Coins under head 'Coins' of CTA [Read Order]
The Delhi High Court quashed the order of the Customs Department classifying Imported Gold Coins under head 'Coins' of the Customs Tariff Act,1975 (CTA). By way of the present writ petition, the...
![Delhi HC quashes order of Customs Dept classifying Imported Gold Coins under head Coins of CTA [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/siteeeeeeeeeeeeeeee25555.jpg "Delhi HC quashes order of Customs Dept classifying Imported Gold Coins under head Coins of CTA [Read Order]")
No provision to Pre Notice consultation on Customs SCN issued u/s 124 of Customs Act: Delhi HC Dismisses Writ Petition [Read Order]
The Delhi High Court has held that there is no provision for pre-notice consultation on Customs Show Cause Notice (SCN) issued under section 124 of the Customs Act, 1962 read with Rule 16A of...
![No provision to Pre Notice consultation on Customs SCN issued u/s 124 of Customs Act: Delhi HC Dismisses Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-provision-Pre-Notice-consultation-Customs-SCN-issued-Customs-Act-Delhi-HC-Writ-Petition-TAXSCAN.jpg "No provision to Pre Notice consultation on Customs SCN issued u/s 124 of Customs Act: Delhi HC Dismisses Writ Petition [Read Order]")
High Court has Writ Jurisdiction to Waive Statutory Pre-Deposit for filing Appeal before CESTAT: Delhi HC [Read Order]
In a significant ruling the Delhi High Court observed that the High Court has writ jurisdiction under Article 226 of the Constitution of India to waive statutory pre-deposit for filing appeal before...
![High Court has Writ Jurisdiction to Waive Statutory Pre-Deposit for filing Appeal before CESTAT: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/High-Court-Writ-Jurisdiction-Waive-Statutory-Pre-Deposit-filing-Appeal-CESTAT-Delhi-HC-taxscan.jpg "High Court has Writ Jurisdiction to Waive Statutory Pre-Deposit for filing Appeal before CESTAT: Delhi HC [Read Order]")
No provision in CETA or CEA which is akin to Section 149 of Income Tax Act: Delhi HC dismisses Appeal by Commissioner of Customs [Read Order]
The Delhi High Court dismissed the appeal by the commissioner of customs as no provision in CETA or CEA which is akin to Section 149 of the Income Tax Act, 1961. The Commissioner of Customs filed...
![No provision in CETA or CEA which is akin to Section 149 of Income Tax Act: Delhi HC dismisses Appeal by Commissioner of Customs [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-provision-CETA-CEA-akin-Income-Tax-Act-Delhi-HC-dismisses-Commissioner-of-Customs-taxscan.jpg "No provision in CETA or CEA which is akin to Section 149 of Income Tax Act: Delhi HC dismisses Appeal by Commissioner of Customs [Read Order]")
Material Evidence Showing Complicit and Active Involvement in Evasion of Customs Duty: Delhi HC upholds Penalty under Customs Act [Read Order]
The Delhi High Court upheld the penalty under the Customs Act, 1962 as there was material evidence showing the complicit and active involvement of the assessee in evasion of customs duty The...
![Material Evidence Showing Complicit and Active Involvement in Evasion of Customs Duty: Delhi HC upholds Penalty under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Material-Evidence-Complicit-Active-Involvement-Evasion-Customs-Duty-Delhi-HC-Penalty-Customs-Act-TAXSCAN.jpg "Material Evidence Showing Complicit and Active Involvement in Evasion of Customs Duty: Delhi HC upholds Penalty under Customs Act [Read Order]")
VAT Credit cannot be treated as Pre-Deposit for GST Adjustments: Delhi HC directs Refund [Read Order]
In a recent ruling, the Delhi High Court has directed the authorities to issue a refund of Rs. 22 crores along-with interest as per Section 42 of the Delhi Value Added Tax Act, 2004 from the date it...
![VAT Credit cannot be treated as Pre-Deposit for GST Adjustments: Delhi HC directs Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/VAT-Credit-treated-Pre-Deposit-GST-Adjustments-Delhi-HC-Refund-TAXSCAN.jpg "VAT Credit cannot be treated as Pre-Deposit for GST Adjustments: Delhi HC directs Refund [Read Order]")
Drawback Benefit Available for Gold Exports Despite Non-Payment of Basic Customs Duty, Provided Additional Duty Paid u/s 3 of Customs Tariff Act During Import: Delhi High Court [Read Order]
The High Court of Delhi has held that exporters of gold dore bars are eligible for drawback benefits even if they did not pay Basic Customs Duty (BCD) at the time of import, provided they paid the...
![Drawback Benefit Available for Gold Exports Despite Non-Payment of Basic Customs Duty, Provided Additional Duty Paid u/s 3 of Customs Tariff Act During Import: Delhi High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Drawback-Benefit-Available-for-Gold-Exports-Despite-Non-Payment-of-Basic-Customs-Duty-Provided-Additional-Duty-Paid-Customs-Tariff-Act-During-Import-Delhi-High-Court-TAXSCAN.jpg "Drawback Benefit Available for Gold Exports Despite Non-Payment of Basic Customs Duty, Provided Additional Duty Paid u/s 3 of Customs Tariff Act During Import: Delhi High Court [Read Order]")