![Reopening Assessments based only on Survey Material without Tangible Evidence of PE in India is not Valid: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/25/500x300_2080444-reopening-assessments-reopening-assessments-based-only-on-survey-material-taxscan.webp "Reopening Assessments based only on Survey Material without Tangible Evidence of PE in India is not Valid: Delhi HC [Read Order]")
Reopening Assessments based only on Survey Material without Tangible Evidence of PE in India is not Valid: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court held that the reopening of assessments based only on survey material, without any tangible evidence...
![Escaped Assessment in Different Years Cannot Be Consolidated to Meet Threshold Limit u/s 149 of Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Escaped-Assessment-Consolidated-to-Meet-Threshold-Section-149-of-Income-Tax-Act-taxscan.jpg "Escaped Assessment in Different Years Cannot Be Consolidated to Meet Threshold Limit u/s 149 of Income Tax Act: Delhi HC [Read Order]")
![Turnover Discrepancy of Rs.86 Crore! Delhi HC quashes Income Tax Addition Ultra Vires Grounds for Reopening Assessment by AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Turnover-Discrepancy-Delhi-HC-Income-Tax-Ultra-Vires-Reopening-Assessment-AO-taxscan.jpg "Turnover Discrepancy of Rs.86 Crore! Delhi HC quashes Income Tax Addition Ultra Vires Grounds for Reopening Assessment by AO [Read Order]")
Retrospective Cancellation of GST Registration: Potential Unconstitutionality and Unwarranted ITC Implications
Cancellation of GST Registrations for non-filing of Returns Cancellation of Goods and Services Tax Registrations for non-filing of GST returns within due date has been a haunting issue, causing...
No Ascertainment of Liability and Non-Issuance of Notice: Delhi HC directs GST Dept to Refund Rs 23 Lakhs [Read Order]
The Delhi High Court directed the GST Department to refund Rupees 23 lakhs as there was no ascertainment of liability and non-issuance of notice as per the procedure contemplated in the Central Goods...
![No Ascertainment of Liability and Non-Issuance of Notice: Delhi HC directs GST Dept to Refund Rs 23 Lakhs [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/No-Ascertainment-of-Liability-Liability-Non-Issuance-of-Notice-Delhi-High-Court-GST-Departments-Refund-TAXSCAN.jpg "No Ascertainment of Liability and Non-Issuance of Notice: Delhi HC directs GST Dept to Refund Rs 23 Lakhs [Read Order]")
GST Appellate Authority Rejected Claim of ITC without Stating Reason: Delhi HC sets aside Order [Read Order]
In a significant case, the Delhi High Court set aside the order of the Goods and Service Tax (GST) appellate authority rejected the claim of Input Tax Credit (ITC) without stating the reason. ...
![GST Appellate Authority Rejected Claim of ITC without Stating Reason: Delhi HC sets aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/GST-Appellate-Authority-Claim-of-ITC-Delhi-HC-taxscan.jpg "GST Appellate Authority Rejected Claim of ITC without Stating Reason: Delhi HC sets aside Order [Read Order]")
Excise Duty for Ghutka for July and August, 2008 to be Computed as per PMPM Rules: Delhi HC [Read Order]
A Division Bench of the Delhi High Court observed that the excise duty for Ghutka for July and August, 2008 to be computed as per the Pan Masala Packing Machines(PMPM) (Capacity Determination and...
![Excise Duty for Ghutka for July and August, 2008 to be Computed as per PMPM Rules: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Excise-Duty-Excise-Duty-for-Ghutka-Excise-Duty-for-Ghutka-to-be-Computed-as-per-PMPM-Rules-Delhi-High-Court-PMPM-Rules-taxscan.jpg "Excise Duty for Ghutka for July and August, 2008 to be Computed as per PMPM Rules: Delhi HC [Read Order]")
Penalty Cannot be levied for Late Filing of GST Returns during Cancellation of GSTIN: Delhi HC [Read Order]
In a recent ruling, the division bench of Delhi High Court (HC) presided by Justices Vibhu Bakhru and Amit Mahajan observed that from the date of the petitioner filing an application for revocation...
![Penalty Cannot be levied for Late Filing of GST Returns during Cancellation of GSTIN: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Penalty-Late-Filing-of-GST-Returns-Cancellation-of-GSTIN-Delhi-HC-Taxscan.jpg "Penalty Cannot be levied for Late Filing of GST Returns during Cancellation of GSTIN: Delhi HC [Read Order]")
![GST Officers cannot Take Possession of Cash found during Search: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/GST-Officers-Take-Possession-of-Cash-found-during-Search-Delhi-High-Court-Taxscan.jpg "GST Officers cannot Take Possession of Cash found during Search: Delhi HC [Read Order]")