![S. 28(4) and S. 28(1) under Customs Act Operates separately: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Delhi-High-Court-Customs-Act-Section-281-of-Customs-Act-TAXSCAN.jpg "S. 28(4) and S. 28(1) under Customs Act Operates separately: Delhi HC [Read Order]")
S. 28(4) and S. 28(1) under Customs Act Operates separately: Delhi HC [Read Order]
The Delhi High Court has held that notices under Section 28(1) and Section 28(4) of the Customs Act 1962 operate in different scenarios and even by...
![SCN u/s 29 CGST Act must reflect Reasons and Intent of Retrospective Cancellation of Registration: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/GST-Registration-Cancellation.jpg "SCN u/s 29 CGST Act must reflect Reasons and Intent of Retrospective Cancellation of Registration: Delhi HC [Read Order]")
![No PE in India, Offshore Supply of Telecom Commodities Contracts Not Taxable : Delhi HC Rules in Nokia’s Tax Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/No-PE-in-India-Offshore-Supply-of-Telecom-Commodities-Offshore-Supply-Telecom-Commodities-Contracts-Delhi-HC-Delhi-HC-Rules-taxscan.jpg "No PE in India, Offshore Supply of Telecom Commodities Contracts Not Taxable : Delhi HC Rules in Nokia’s Tax Matter [Read Order]")
![Cross-Objections not Maintainable u/s 260A of Income Tax Act: Delhi High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Delhi-High-Court-Income-Tax-Act-Cross-Objections-taxscan-.jpg "Cross-Objections not Maintainable u/s 260A of Income Tax Act: Delhi High Court [Read Order]")
![No Seizure Extension Notice Provided before Conclusion of Six-Month Period: Delhi HC Orders Release of Spectacles and Frames [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/No-Seizure-Extension-Notice-Provided-Conclusion-Six-Month-Period-Delhi-HC-Orders-Spectacles-and-Frames-taxscan.jpg "No Seizure Extension Notice Provided before Conclusion of Six-Month Period: Delhi HC Orders Release of Spectacles and Frames [Read Order]")
S.110 of Customs Act and S.67 of CGST Act are Pari Materia; No 'Sufficient Cause' for Continued Retention of Goods: Delhi HC [Read Order]
The Delhi High Court recently ruled that Section 110 of the Customs Act, 1962 and Section 67 of the Central Goods and Services Tax (CGST) Act, 2017 are pari materia, requiring them to be interpreted...
![S.110 of Customs Act and S.67 of CGST Act are Pari Materia; No Sufficient Cause for Continued Retention of Goods: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/delhi-hc.jpg "S.110 of Customs Act and S.67 of CGST Act are Pari Materia; No Sufficient Cause for Continued Retention of Goods: Delhi HC [Read Order]")
Relief to General Electric: Delhi HC Quashes Income Tax Reassessment Noting Lack of Material Evidence and Mere Reliance on Past Surveys [Read Order]
The Delhi High Court has quashed the reassessment proceedings initiated against GE Grid (Switzerland) GmbH, a subsidiary of General Electric (GE), ruling that the Income Tax Department failed to...
![Relief to General Electric: Delhi HC Quashes Income Tax Reassessment Noting Lack of Material Evidence and Mere Reliance on Past Surveys [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Delhi-High-court-Relief-to-General-Electric-Income-Tax-Reassessment-TAXSCAN.jpg "Relief to General Electric: Delhi HC Quashes Income Tax Reassessment Noting Lack of Material Evidence and Mere Reliance on Past Surveys [Read Order]")
Major Relief for InterGlobe Aviation: Delhi HC exempts IGST on Re-Imported Aircraft Parts after Repairs [Read Order]
In a recent judgment, the Delhi High Court struck down the levy of Integrated Goods and Services Tax (IGST) on aircraft parts re-imported after being sent abroad for repairs, providing significant...
![Major Relief for InterGlobe Aviation: Delhi HC exempts IGST on Re-Imported Aircraft Parts after Repairs [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/InterGlobe-Aviation-updates-Delhi-High-Court-IGST-TAXSCAN-1.jpg "Major Relief for InterGlobe Aviation: Delhi HC exempts IGST on Re-Imported Aircraft Parts after Repairs [Read Order]")
Govt. Approval Not Mandatory for Enterprises Claiming S. 80IC Income Tax Deductions in Notified Special Zones: Delhi HC [Read Order]
In a recent judgment, the Delhi High Court ruled that enterprises claiming deductions under Section 80IC of the Income Tax Act are not required to obtain government approval if they operate in...
![Govt. Approval Not Mandatory for Enterprises Claiming S. 80IC Income Tax Deductions in Notified Special Zones: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Not-Mandatory-for-Enterprises-Claiming-Not-Mandatory-Enterprises-Claiming-section-80IC-Income-Tax-Deductions-Income-Tax-Deductions-Delhi-HC-taxscan.jpg "Govt. Approval Not Mandatory for Enterprises Claiming S. 80IC Income Tax Deductions in Notified Special Zones: Delhi HC [Read Order]")
CBDT cannot Impose Arbitrary Time Limits to Deny Taxpayers’ Refund Rights under Income Tax Act: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court held that the Central Board of Direct Taxes (CBDT) cannot impose arbitrary time limits to deny taxpayers their right to claim refunds under the Income Tax Act...
![CBDT cannot Impose Arbitrary Time Limits to Deny Taxpayers’ Refund Rights under Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/sun-pharmaceutical.jpg "CBDT cannot Impose Arbitrary Time Limits to Deny Taxpayers’ Refund Rights under Income Tax Act: Delhi HC [Read Order]")
![Supreme Court & High Courts Weekly Round-up [Jan 18th to Jan 24th,2025]](https://www.taxscan.in/wp-content/uploads/2025/01/Supreme-Court-High-Courts-Weekly-Round-up-Supreme-Court-High-Courts-Supreme-Court-High-Courts-Weekly-Round-up-Weekly-round-Up-in-2025-taxscan.jpg "Supreme Court & High Courts Weekly Round-up [Jan 18th to Jan 24th,2025]")
