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The Revenue can’t have any claim to further overdraft, if any, availed of by the Assessee with SBI, but continuation of attachment on the bank accounts is directed till further orders in pursuance to the objections to be filed under Rule 159(5).
Ramakrishna Electro Components Pvt. Ltd. vs. UOI
(2021) TaxCorp(IDT) 4646 (HC-DELHI)
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An amount of Rs. 40,000 in the bank account has been frozen but monies due from overseas buyers to the Assessee are also held up due to such freezing.
Global Enterprises vs. The Commissioner of Central CGST
(2021) TaxCorp(IDT) 4626 (HC-DELHI)
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If an officer of the Central GST initiates intelligence-based enforcement action against a taxpayer administratively assigned to State GST, the officers of the former would not transfer the said case to their counterparts in the latter department and they would themselves take the case to its logical conclusion.
RCI Industries and Technologies Ltd. vs. Commissioner DGST Delhi & Ors.
(2021) TaxCorp(IDT) 4580 (HC-DELHI)
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contention that prejudice is caused due to non-availability of protection under Article 20(3), is untenable.
Dhruv Krishan Maggu vs UOI & Ors
(2021) TaxCorp(IDT) 4551 (HC-DELHI) · Sections 69, 132
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The matter be tagged along with the other batch matters to be listed on January 4, 2021 where the constitutional validity of NAA has been challenged.
S.C. Johnson Products Pvt. Ltd. vs. UOI
(2020) TaxCorp(IDT) 4500 (HC-DELHI)
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HC - New postal-export procedure not applicable retrospectively, hence refund can not be denied.
Medical Bureau vs. Commissioner of CGST, North Delhi & Ors.
(2020) TaxCorp(IDT) 4405 (HC-DELHI)
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The interest amount as well as the penalty proceedings and further investigation with regard to other outlets are stayed till further orders.
Lite Bite Travels Foods Pvt. Ltd. vs. UOI & Ors.
(2020) TaxCorp(IDT) 4402 (HC-DELHI)
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Revenue vide 2 letters had held the refund of the Assessee on booking a case of fraudulent availment or passing of ITC against the Assessee and granted personal hearing opportunity u/s 54(11) of the CGST Act.
S.H. Exports vs. Commissioner of CGST & Anr.
(2020) TaxCorp(IDT) 4395 (HC-DELHI)
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Grievance of the Petitioner no longer survives in accordance with the Administrative Instruction dated 18th September, 2020 issued by the Ministry of Finance through the Central Board of Indirect Taxes and Customs.
Pranika Commercial and Estates Pvt. Ltd. vs. UOI &Ors.
(2020) TaxCorp(IDT) 4393 (HC-DELHI)
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Judicial interference at this threshold stage of investigation has to be exercised with circumspection.
P.V. Rao vs. Senior Intelligence Officer, DGGSTI
(2020) TaxCorp(IDT) 4392 (HC-DELHI)
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In spite of grant of stay of further investigation by this Court, Revenue has precipitated the issue.
Gaursons Realtech Pvt Ltd vs. Union of India & Ors
(2020) TaxCorp(IDT) 4336 (HC-DELHI)
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While this Court had asked the counsel for the parties to frame issues only to ensure that concise and precise arguments are advanced if a large number of issues are framed, it would only protract and delay the hearing.
Macrotech Developers Ltd. vs UOI
(2020) TaxCorp(IDT) 4318 (HC-DELHI)
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Till the State Consumer Welfare Funds become operational and necessary details of the State CWFs are made available to the petitioner, the petitioner is directed to deposit the entire amount with the Centre Consumer Welfare Funds.
Samsonite South Asia Pvt. Ltd. vs. UOI
(2020) TaxCorp(IDT) 4317 (HC-DELHI)
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Post the issuance of the impugned Order, the GST authorities visited its plant, and insisted on payment of the amount at the earliest, failing which they would attach the Petitioner’s property.
Litecon Industries Pvt. Ltd. vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4310 (HC-DELHI)
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Parties are directed to file affidavits.
Samsung India Electronics Pvt. Ltd. vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4267 (HC-DELHI)
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The replies and representations filed by Assessee shall not be rejected/dismissed on the ground of limitation.
Gulshan Kapoor vs. Commissioner of Delhi Goods & Services Tax & Ors.
(2020) TaxCorp(IDT) 4256 (HC-DELHI)
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Rule 90(3) is ultra vires Articles 14 and 19(1)(g) of the Constitution of India or alternatively Rule 90(3) to be read down to the effect that rectification of deficiencies shall not be treated as submission of fresh application for the purpose of computing limitation for applying refund & grant of interest on delayed refund.
Insitel Services Pvt. Ltd. vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4217 (HC-DELHI)
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Petitioner had already passed on the benefit amounting to Rs.30,57,775/- to the flat buyers and the balance amount was deposited in the bank account specifically opened for the said purpose and the cheques and credit notes for the entire profiteered amount were drawn but have remained uncleared.
Ramprastha Promoters and Developers Pvt Ltd vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4216 (HC-DELHI)
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As there is an alternative remedy of appeal available to the Assessee therefore, restrains to entertain the prayer, while grants liberty to the Assessee to appeal before the appropriate forum.
M/s Krishna International vs. Commissioner, Delhi GST
(2020) TaxCorp(IDT) 4211 (HC-DELHI)
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Respondent to is directed file a counter-affidavit within four weeks.
Dish TV India Limited vs Union of India
(2020) TaxCorp(IDT) 4182 (HC-DELHI)
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