Unexplained Credits Must Be Taxed in the Hands of Ultimate Beneficiaries, Not Conduit Companies: Delhi HC [Read Order]
The Delhi High Court held that unexplained credits routed through conduit companies cannot be taxed in their hands, but must be assessed in the hands...
![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]")
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]")