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Assessee has already reversed unutilized ITC of Rs. 7 crores and the supporting documents substantiating the said claim was duly submitted before NAA. Unutilized ITC cannot be considered as a benefit.
Sarvapriya Securities Pvt. Ltd. vs. Union of India & Ors.
(2020) TaxCorp(IDT) 3671 (HC-DELHI)
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The period of 7 days prescribed in Rule 159(5) is a directory and not a mandatory period in order to file objection for attachment of property.
RR India Pvt. Ltd. vs. Union of India and Ors.
(2020) TaxCorp(IDT) 3651 (HC-DELHI)
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Just because, the Respondents have acknowledged that the units located in few States should be granted Budgetary Support Scheme as a measure of goodwill for a residual period, it cannot be held that that the support is in lieu of exemptions.
Hero Motorcorp Ltd. vs. Union of India & Ors.
(2020) TaxCorp(IDT) 3637 (HC-DELHI)
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The amount deposited by the petitioner shall be kept in interest bearing Fixed Deposit Receipts by the Registry.
Aster Infrahome Pvt. Ltd. vs. UOI
(2020) TaxCorp(IDT) 3631 (HC-DELHI)
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Prima facie, it appears to us that the impugned order needs consideration and the petitioner has been able to make out a strong case for grant of interim relief. Till the next date, we stay the operation of the impugned order.
Johnson & Johnson Pvt. Ltd. Vs. UOI
(2020) TaxCorp(IDT) 3613 (HC-DELHI)
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Restriction placed on GSTN as to rectification of invoice number is not supported by the provisions of law and is completely arbitrary.
Pawan Kumar Karnani vs. Union of India & Ors.
(2020) TaxCorp(IDT) 3592 (HC-DELHI)
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Prima facie it appeared that the limitation period of six months provided in Rule 133 of the CCGST Rules, 2017 within which the authority should make its order from the date of receipt of the report of the Directorate General of Anti-Profiteering, appeared to be directory inasmuch as no consequence of non-adherence of the said period of 6 months was prescribed either in the CGST Act or the Rules framed thereunder.
Nestle India Ltd. & Anr. vs. Union of India & Ors.
(2020) TaxCorp(IDT) 3589 (HC-DELHI)
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Financial year, in respect of each year, ends on 31st March and it should be possible for the assessees to upload their Forms soon thereafter. They should not have to wait for filing of the returns in the prescribed forms till the last date.
Sales Tax Bar Association (Regd.) & Anr. vs. Union of India & Anr.
(2020) TaxCorp(IDT) 3538 (HC-DELHI)
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The entire concept of refund of ITC relating to zero-rated supply would be obliterated if the Revenue were permitted to put any limitation and condition that takes away assessee’s right to claim refund of all the taxes paid on the domestic purchases used for the purpose of zero-rated supplies.
Pitambra Books Pvt. Ltd. vs. Union of India & Ors.
(2020) TaxCorp(IDT) 3527 (HC-DELHI)
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Petitioner is directed to provide requisite proof in form of monthly returns to establish that the tax on goods was paid. If the tax is not paid, then petitioner shall provide a bank guarantee of the tax amount within two weeks.
Brij Gopal Gupta vs. Government of NCT of Delhi & Ors.
(2020) TaxCorp(IDT) 3520 (HC-DELHI)
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Plaintiff took no action for nearly 10 years after issuing a legal notice to the them, asserting the same right as far back as in 2009. Despite it being so, the fact today remains that the Plaintiff is the registered proprietor of the mark w.r.t. rice, and Defendants who have disclaimed all rights in the mark, can’t be permitted to defeat the rights accruing from a registered mark.
In the matter of Adani Wilmar Ltd. vs. Baljit Agro Tech Pvt. Ltd. & Anr.
(2020) TaxCorp(IDT) 3511 (HC-DELHI)
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Petitioners have been victim of technical glitches on account of confusion during transitional phase and should not be denied the substantive benefit of the IGST paid by them on exports.
TMA International Pvt Ltd. & Ors. vs. Union of India & Anr.
(2020) TaxCorp(IDT) 3448 (HC-DELHI)
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The presence of GSTN is absolutely essential to resolve the dilemma in which the Petitioner has been placed.
R.K. Goyal Steels Pvt. Ltd. vs. Principal Commissioner Central Tax, South Delhi & Ors.
(2019) TaxCorp(IDT) 3276 (HC-DELHI)
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Refutes intervening with Revenue's direction for bank-account freezing citing suppression of pertinent facts
VOS Technologies (India) Pvt. Ltd. vs. Directorate of Revenue Intelligence & ors.
(2019) TaxCorp(IDT) 3265 (HC-DELHI)
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Assessee is directed to submit returns within a period of two weeks while requesting Revenue to assist the taxpayer with respect to any technical glitches in filing returns including subsequent tax periods.
Banyan Projects India Pvt. Ltd. vs. Local Goods and Services Tax Officer
(2019) TaxCorp(IDT) 3050 (HC-DELHI)
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Revenue is directed to reopen the Portal and enable the assessee to file its TRAN-1 Form electronically or permit manual filing of the Form, which the assessee has already filled.
The Tyre Plaza vs. Union of India & ors.
(2019) TaxCorp(IDT) 3042 (HC-DELHI)
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It is undisputed that there have been numerous glitches on the GST Portal making it difficult for uploading of the TRAN-1 Forms.
Chogori India Retail Limited vs. Union of India & Ors.
(2019) TaxCorp(IDT) 3007 (HC-DELHI)
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Directs Revenue to file affidavit in response to assessee's grievance in respect of formulation of a mechanism under which the assessee could claim refund of excess duty paid as per section 54 of CGST Act, 2017.
Bharti Airtel Ltd. vs. Union of India & Ors.
(2019) TaxCorp(IDT) 2968 (HC-DELHI)
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Disposes the writ with directions to the Revenue to permit filing of TRAN-01 electronically or accept TRAN-01 manually.
Uninav Developers Pvt. Ltd vs. Union of India & Ors.
(2019) TaxCorp(IDT) 2967 (HC-DELHI)
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Assessee be correspondingly permitted to file the return in TRAN-2 and the penalty and interest for late filing of GSTR-3B be waived off.
Blue Bird Pure Pvt. Ltd. vs. Union of India & Ors.
(2019) TaxCorp(IDT) 2922 (HC-DELHI)
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