Delhi HC – Page 8 – OnlineTaxUpdate

Writ Petition is not maintainable when a rectification application is already pending before the authority

byCA Bimal Jain13/06/202513/06/2025

The Hon’ble Delhi High Court in the case of Delhi MSW Solutions Ltd. disposed of the writ petition, directed the concerned authority to grant a personal hearing with respect to rectification application proceedings and communicate the hearing date through both the official portal and counsel of the Assessee. All rights and remedies of the Assessee regarding the rectification order were left open.

Income Tax in Media

Delhi High Court to decide if taxman can revive tax notices dating back to 1996 for foreign assets

byAdmin07/06/202507/06/2025

The Delhi High Court will soon to decide whether the tax department can retrospectively reopen old tax notices involving foreign assets—even if those notices were time-barred under earlier rules.

Article GST Article

Demand Order cannot be passed without considering the reply and providing an opportunity of hearing

byCA Bimal Jain04/06/202504/06/2025

The Hon’ble Delhi High Court in Aviral Technology Solutions and Telecom Pvt. Ltd. set aside the Order passed by the Department of Trade & Taxes as the reply filed by the Assessee alongwith the supporting documents were not considered and the opportunity of being heard was also not provided before passing the Order.

Article GST Article

Discount given by manufacturers to retailers, prima facie, cannot be considered as a consideration for services rendered by the retailer

byCA Bimal Jain30/05/202530/05/2025

The Hon’ble Delhi High Court in the case of Vardhaman Electronics held that the discount given by manufacturers to retailers, prima facie, cannot be considered as a consideration for services rendered by the retailer.

Lawgics

Lawgics – Judgment No. 201

byNidhi Aggarwal24/05/202526/05/2025

Synopsis: The Delhi High Court dismissed the writ petition involving fraudulent ITC claims, directing the petitioner to pursue appellate remedy u/s 107 of the CGST Act.

Income Tax in Media

90 crore tax deduction approved! Delhi HC allows 54F income tax deduction for buying multiple floors! Here’s what it means for you

byAdmin21/05/202521/05/2025

Is owning multiple floors in the same residential building equivalent to owning more than one residential property? And if that is the case, will the concerned individual not be eligible to claim a long-term capital gains (LTCG) exemption from the sale of his/her capital assets under Section 54 of the Income Tax Act?

Lawgics

Lawgics – Judgment No. 198

byNidhi Aggarwal17/05/202517/05/2025

Synopsis: The demand order was quashed on the ground that the hearing notices must not be merely uploaded on portal but also e-mailed to petitioner.

GST Article

Authorities must endeavour to conclude adjudication with due expedition

byCA Bimal Jain16/05/202516/05/2025

The Hon’ble Supreme Court issued notice in a batch of 40 cases where the Revenue is challenging the Delhi High Court’s ruling in favour of taxpayers.

Lawgics

Lawgics – Judgment No. 197

byNidhi Aggarwal16/05/202516/05/2025

Synopsis: Notification dated 11.03.2022 & 25.11.2024 confers power to Principal Commissioner Delhi North and Delhi West to issue notices under Section 73 & 74 of CGST Act, 2017.

Lawgics

Lawgics – Judgment No. 195

byNidhi Aggarwal14/05/202514/05/2025

GST Registration Cancellation was set aside and the Petitioner was granted personal hearing and access to GST portal to upload reply and documents to SCN.