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Search results for: Delhi HC

Delhi HC's Order for Suresh Kumar Jain

Delhi HC Cancels Order Relating Mismatch in GST ITC Due to Lack of Proper Hearing

The matter of Suresh Kumar Jain Vs Sales Tax Officer Class II Avato & Anr is related to the dispute originating from a Show Cause Notice (SCN) issued under the Central Goods and Services Tax Act, 2017 (CGST Act). The applicant contested the order on 29.12.2023, which disposed of the SCN, and sought a demand […]

Delhi High Court's Order for M/S Paramount Propbuild Pvt. Ltd.

Delhi HC: The Assessing Officer Didn’t Take Factual Steps to Verify the Transactions

The bench of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav noted that clause (a) of Explanation 2 of Section 263 of the Act introduces a deeming fiction to the effect that the order passed via the AO will be acknowledged wrong and prejudicial to the interests of the revenue if the order is passed […]

Delhi HC's Order for Polytec Industries

Delhi HC Orders Re-adjudication to Address the Taxpayer’s Incapability for Responding GST SCN

Mr. Rohit Gupta represented Polytec Industries contested an order by the Delhi Goods and Services Tax (GST) Trade and Tax Department concerning Show Cause Notices (SCNs) and a following demand. The problem emerged from the inability of the applicant to access the GST portal because of the retrospective cancellation of their registration. The Delhi High […]

Delhi High Court's Order for Krishan Mohan

Delhi HC Directs GST Dept to Cancel GSTIN from Death Date of the Proprietor Instead Retrospectively

The Delhi High Court referred the Goods and Service Tax (GST) department to cancel the GST registration from the date of the death of the proprietor instead of retrospectively from the beginning of the GST commission dated July 1, 2017, because of non-filing of GST Returns (GSTR). The order on July 31, 2019, is been […]

Delhi High Court's Order for Mitsubishi Corporation India P Ltd.

Delhi HC: The Provision U/S 40(a)(i) of the IT Act Cannot Be Applied as Per the DTAA B/W Japan-India

In a ruling in favour of Mitsubishi Corporation India P Ltd, the Delhi High Court ruled that disallowance under section 40(a)(i) of the Income Tax Act, 1961 does not apply concerning the provision of Double Taxation Avoidance Agreements (DTAAs) entered into by India with Japan and the USA. The order passed by the ITAT is […]

Delhi HC's Order for Max Healthcare Institute Limited

Max Healthcare: Delhi HC Rejects GST Demand Due to Failure to Consider Its Merits

The GST demand of Rs. 8.23 crore against Max Healthcare is been quashed by the Delhi High Court. The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja noted that a proper officer is required to regard the reply on merits and then develop a view as to whether the response was devoid of merits. […]

Delhi HC's Order for Jagdish Bansal

Delhi HC: “Cash” is Not Considered a Type of “Goods”, Can’t Be Seized Under GST

The Delhi High Court asked the respondent department to forfeit or remit the cash charged from the premises of the applicant to the petitioner comprising interest. The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has noted that ‘cash’ is excluded from the definition of the term ‘goods’ and would counted within the definition […]

Delhi High Court Order for Raghav Arora

Delhi HC: GSTIN Can’t be Cancelled If Not Filed GST Returns for Some Timeframe

The Delhi High Court ruled that GST registration could not get cancelled just because an assessee does not file returns for a certain duration. The Petitioner stopped the business on the father’s demise. The retrospective cancellation of the registration consequence in the rejection of the ITC for a particular duration. Raghav Arora, the applicant contested […]

Delhi HC's Order for Tek Xplore Through Its Proprietor Ms. Renuka Maini

Delhi HC Restricts a Hidden GST Order That Was Issued Without Any Explanations

In its recent development, the Delhi High Court ruled in favour of Tek Xplore, represented by its proprietor Ms Renuka Maini, in a case against a GST demand notice issued by the Union of India & Others. The court’s decision highlights the significance of procedural justice and the right to a detailed clarification in matters […]

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