Home » Delhi High Court »
Delhi High Court
Delhi High Court Opines Allows Investigation Against Petitioner under GST: Refuses Reliance on Section 6(2)(b), CGST Act, 2017
In a recent judgment[1], the Delhi High Court interpreted the term ‘intelligence-based enforcement action’ and denied the petitioner’s prayer to stop investigation by multiple investigating agencies. The High Court held that merely because certain authorities… Read More »Delhi High Court Opines Allows Investigation Against Petitioner under GST: Refuses Reliance on Section 6(2)(b), CGST Act, 2017
CA Firm Cannot Invoke MSME Act Against the Income Tax Department
In a unique case[1], the Delhi High Court adjudicated that a Chartered Accountancy firm (‘CA firm’) cannot invoke the Micro, Small and Medium Enterprises Development Act, 2006 (‘MSME Act’) for fees payable to it for… Read More »CA Firm Cannot Invoke MSME Act Against the Income Tax Department
Fake Invoices are ‘Economic Offences’: Delhi High Court Denies Bail
Introduction In a recent judgment[1], a Single Judge Bench of the Delhi High Court denied bail to the Chartered Accountant (‘CA’) of the complainant. The latter had filed FIR and alleged that he had appointed… Read More »Fake Invoices are ‘Economic Offences’: Delhi High Court Denies Bail
Delhi High Court Delineates the Scope of Section 67, CGST Act, 2017
In a recent judgment[1], the Delhi High Court clarified scope and power of the Revenue officials under Section 67, CGST Act, 2017. The High Court adopted a purposive interpretation of the provision to state that… Read More »Delhi High Court Delineates the Scope of Section 67, CGST Act, 2017
Compounding Fee is Not Tax
In a recent judgment[1], the Delhi High Court clarified that merely because appellants paid a compounding fee after initiation of legal proceedings against them, does not permit the State to retain the said amount if… Read More »Compounding Fee is Not Tax
Supreme Court Interprets Section 153A, IT Act, 1961 Correctly & Provides ‘Remedy’ to the Revenue
Introduction On 24 April 2023, a Division Bench of the Supreme Court in Abhisar Buildwell case[1] interpreted the scope of Section 153A, IT Act, 1961. The specific question before the Supreme Court was: whether the jurisdiction of Assessing… Read More »Supreme Court Interprets Section 153A, IT Act, 1961 Correctly & Provides ‘Remedy’ to the Revenue
Machinery Provisions Brook No Vested Rights: Supreme Court Holds that Amendment to Section 153C, IT Act, 1961 is Retrospective
On 6 April 2023, a Division Bench of the Supreme Court in Vikram Bhatia case[1], held that the amendment to Section 153C, IT Act, 1961 was retrospective in nature and would be applicable to searches conducted even… Read More »Machinery Provisions Brook No Vested Rights: Supreme Court Holds that Amendment to Section 153C, IT Act, 1961 is Retrospective
e-Commerce Operators Constitute a Distinct Category Under GST
In a notable judgment[1] delivered on 12 April 2023, a Division Bench of the Delhi High Court opined that e-commerce operators (‘ECOs’) are a distinct category under CGST Act, 2017, opening interesting possibilities for future… Read More »e-Commerce Operators Constitute a Distinct Category Under GST- « Previous
- 1
- 2
- 3