-
Notice is issued to the Revenue for examining the legality and validity of section 17(5)(d) and the Explanation to Section 17.
Bharti Airtel Limited vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4140 (HC-DELHI) · Section 17
-
Mr. V. Lakshmikumaran, learned counsel, shall be the point person/coordinator for the petitioners and Mr. Zoheb Hussain, learned counsel shall represent the respondents and accordingly, they are directed to prepare a convenience compilation.
Pyramid Infratech Pvt. Ltd. & Ots. vs. UOI & Ors .
(2020) TaxCorp(IDT) 4128 (HC-DELHI)
-
Assessee is directed to deposit the principal profiteered amount i.e. Rs.19,81,035/- in six equated monthly instalments commencing 01st September, 2020.
Cilantro Diners Pvt. Ltd. vs. UOI & Ors.
(2020) TaxCorp(IDT) 4111 (HC-DELHI)
-
It would be for the CIC to go into the minutes of the Board Meetings and of the AGMs and to determine as to which of the information which is contained in the minutes attracts the provision of Section 8(1)(d) of the Act, namely, are exempt from disclosure and which portion of the minutes can be given to respondent No. 2 in response to his application under the RTI Act.
GSTN vs. Information Commissioner, CIC & Anr.
(2020) TaxCorp(IDT) 4110 (HC-DELHI)
-
Unless the decision can be shown to be manifestly unreasonable or arbitrary, this Court will be extremely slow in interfering with the policy decision of the Government.
Gaurav Yadav & Anr. vs. UOI & Ors.
(2020) TaxCorp(IDT) 4086 (HC-DELHI)
-
HC - Notice to Revenue in respect of rejection of refund application in respect of assessee’s contention that the liability to pay interest u/s 50 of the CGST Act should be confined only to the net tax liability.
Parnika Commercial and Estates Private Limited vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4065 (HC-DELHI)
-
Petitioner is directed to deposit Rs.4,07,451 with Central and State Consumer Welfare Boards within two months.
Whirlpool of India Ltd. vs. UOI & Ors.
(2020) TaxCorp(IDT) 4062 (HC-DELHI)
-
The said provisions and circular is violative of Article 14 and complete departure from rationale and objective of GST which is to avoid cascading effect of taxes and removal of breaks in the tax chain.
Delhi International Airport Ltd. vs. UOI & Ors.
(2020) TaxCorp(IDT) 4035 (HC-DELHI)
-
Assessee is allowed to deposit the principal profiteered amount in 6 equated instalments commencing from August 15, 2020.
Patanjali Ayurved Ltd vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4025 (HC-DELHI)
-
The Assessee is at liberty to the to file appropriate proceedings in accordance with law, and cancels the next hearing date.
M/s Pitambra Books Pvt Ltd vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4021 (HC-DELHI)
-
Appellate Authority is directed to dispose of the appeal by way of a speaking order within eight weeks of its filing.
Sachin Enterprises vs. Assistant Commissioner
(2020) TaxCorp(IDT) 4020 (HC-DELHI)
-
The respondent has lost the right to point out any deficiency, in the petitioner’s refund application, at this belated stage.
Jian International vs. Commissioner of Delhi Goods and Service Tax
(2020) TaxCorp(IDT) 4019 (HC-DELHI)
-
There shall be a stay of proceedings for recovery of penalty.
Apex Meadows Pvt.Ltd. vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4014 (HC-DELHI)
-
The profiteered amount being for the period prior to incorporation in the Central Goods & Services Tax Act, 2017 of the provision regarding penalty for which show cause notice has been ordered to be issued, the issuance of such notice, if not issued till date, is stayed and if the notice has been issued, further proceedings in pursuance thereto are stayed
Reckitt Benckiser India Private Limited vs. Union of India & Ors
(2020) TaxCorp(IDT) 4013 (HC-DELHI)
-
Petitioner is allowed to deposit the principal profiteered amount in six equated monthly instalments starting from August 15, 2020.
Samsonite South Asia Pvt. Ltd. vs. UOI & Ors.
(2020) TaxCorp(IDT) 4000 (HC-DELHI)
-
Assessee is directed to file a comprehensive application manually with Revenue seeking payment of the outstanding interest on the balance.
ESS AAR Automotive Pvt Ltd vs. Union of India & Ors.
(2020) TaxCorp(IDT) 3988 (HC-DELHI)
-
Petitioner also prayed for declaration to declare the Rule 117 of the CGST Rules, 2017 providing time limit to file TRAN-1 as ultra vires and in violation of Section 140 of the CGST Act.
Balaji Implex vs. Union of India & Ors.
(2020) TaxCorp(IDT) 3987 (HC-DELHI)
-
Petitioner's Hardcastle Restaurants are allowed to withdraw writ petition and agitate all its contentions before National Anti-Profiteering Authority.
Hardcastle Restaurants Pvt. Ltd. & Anr. vs. UOI & Anr.
(2020) TaxCorp(IDT) 3933 (HC-DELHI)
-
In the absence of any notice issued u/s 74 of the CGSTAct, 2017, no order of attachment u/s 83 could have been passed.
Watermelon Management Services Pvt. Ltd. vs. The Commissioner, Central Tax
(2020) TaxCorp(IDT) 3776 (HC-DELHI)
-
Refund of excess cash balance in terms of Section 49 (6) r/w Section 54 does not effectively redress Petitioner’s grievance and the only remedy that can enable the Petitioner to enjoy the benefit of the seamless ITC utilization is by way of rectification of its return.
Bharti Airtel Ltd. vs. UOI
(2020) TaxCorp(IDT) 3751 (HC-DELHI)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.