India - High Court of Delhi

Delhi High Court Addresses Alleged Tax Demand Duplication Over ITC in Confectionery Case under Section 74 CGST Act

Confectionery Chain Faces Tax Hurdles: Delhi High Court Examines Claims of 'Double Jeopardy' in GST Demands The integration of restaurant services and retail sweets sales under a single tax umbrella has become a hotbed of legal contention. In a recent order, the High Court of Delhi

30 May 2025

India - High Court of Delhi

Delhi HC Sets Aside Cryptic Rectification Order: Mandates Fair Hearing Under Section 161 CGST Act

Transparency in Taxation: Delhi HC Strikes Down "Cryptic" GST Rectification Orders In a significant reinforcement of procedural fairness, the Delhi High Court has set aside a “cryptic and non-speaking” order passed by tax authorities, stressing that the right to ...

26 May 2025

India - High Court of Delhi

CA Certificate Sufficient to Prove Non-Passing of Duty in Customs Refunds: Delhi High Court upholds CESTAT Ruling

Clearing the Hurdle: Delhi High Court Settles Evidence Standards for Customs Refunds In a significant ruling for corporate taxpayers, the High Court of Delhi has reaffirmed that a certificate issued by a chartered accountant, when supported by ledger accounts, constitutes suffi...

07 Jul 2025

India - High Court of Delhi

Lack of Diligence in Responding to GST Show Cause Notices Bars Writ Interference: Delhi High Court

Delhi High Court Rejects Writ Plea: Taxpayer’s Lack of Diligence Leads to Dismissal of GST Challenge In a recent order that underscores the importance of procedural compliance, the Delhi High Court has declined to interfere with a Goods and Services Tax (GST) dem...

05 May 2025

India - High Court of Delhi

Lack of Notice in GST Portal 'Additional Notices' Tab Voids Ex Parte Orders: Delhi High Court

Digital Opacity: Delhi High Court Rules GST 'Additional Notices' Tab Insufficient for Valid ServiceIn a significant decision for tax compliance and due process, the Delhi High Court has once again addressed the persistent issue of opaque digital communication within the GST portal. On April 2...

25 Apr 2025

India - High Court of Delhi

Writ Jurisdiction Not for Re-adjudicating GST Fraud Penalties: Delhi HC on Section 122(1A) of the CGST Act

Delhi High Court Declines Writ Relief in Multi-Crore GST Fraud Penalty DisputeIn a resolute stance against attempts to circumvent statutory appellate procedures for tax fraud, the Delhi High Court has dismissed a writ petition filed by a GST consultant, Bhupender Kumar. The petitioner had sou...

07 Jul 2025

India - High Court of Delhi

Delhi High Court Dismisses UoI Appeal After 613-Day Delay; Reaffirms Strict Limitation Under Commercial Courts Act

Time is of the Essence: Delhi High Court Rejects 613-Day Delay in Government Arbitration AppealIn a stern reminder that the wheels of justice—and administrative machinery—must move with speed, the Delhi High Court has dismissed an appeal filed by the Union of India, citing an inexcusable dela...

28 May 2025

India - High Court of Delhi

Rule 86A CGST Rules: ITC Blocking Cannot Exceed One-Year Limit, Rules Delhi High Court

Enforcement of Limits: Delhi High Court Rules Against Prolonged ITC Blocking In a recent decision that provides clarity to taxpayers regarding the limits of administrative power, the Delhi High Court has underscored the strict temporal boundaries imposed on the b...

28 Apr 2025

India - High Court of Delhi

Delhi High Court Rules Interim Bail Applications for Subsequent Events Must First Be Addressed by Special NIA Court

Jurisdiction Clarified: Delhi HC Rules on Interim Bail Procedures Under NIA Act In a significant procedural clarification regarding the National Investigation Agency (NIA) Act, the Delhi High Court has ruled that applications for interim bail ba...

11 Mar 2025

India - High Court of Delhi

Failure to Issue Show Cause Notice Within Statutory Limits Invalidates Detention: Delhi High Court

Clock Runs Out on Customs: High Court Orders Return of Seized Gold After Procedural Lapse In a firm reminder of the statutory obligations governing state agencies, theDelhi High Courthas directed theCustoms Departmentto release gold bangles seized from a traveler over a year ago. The division...

19 May 2025