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The Hon’ble Delhi High Court in Rahul Packaging held that the appellate authority cannot proceed in the matter wherein the order in original was passed by the non-competent authority.
The Delhi High Court has dismissed an appeal by the tax authorities against Pepsico India in a case related to taxation of its advertising, marketing and promotion (AMP) expenses.
The Honorable Delhi High Court in the case of M/s. K.M. Food Infrastructure Pvt. Ltd. held that the word “things” appearing in Section 67 of the Central Goods and Services Tax, 2017 does not include ‘money’. The CGST Act does not support such an action of forcibly taking over the possession of currency from the premises of any person.
The Hon’ble Delhi High Court heard the case of M/s. Payworld Digital Services Private Limited on April 26, 2024 where the Show Cause Notice was adjudicated upon by the Revenue Department (“the Respondent”) after a delay of 11 years and 9.5 years.
HC set-aside order as it was passed without considering detailed reply submitted by assessee