Delhi High Court
Delhi High Court Digests
Delhi High Court Declines Writ Jurisdiction Over Section 143(3) Assessment Order Where Statutory Appeal Was Pending
The Court, having heard learned counsel for the parties and considering that the petitioner had already availed the statutory remedy of appeal, was not inclined to exercise its discretionary jurisdiction under Article 226 of the Constitution…
Read digestDelhi High Court Sets Aside Order Rejecting Section 270AA Immunity Application For Failure To Consider Assessee’s Reply
The Court set aside the impugned order dated 30.07.2026 (Annexure P-1) and directed the respondent-Assessing Officer to pass a fresh order in accordance with law and with objectivity, considering the mandate of law and material available…
Read digestDelhi High Court Disposes Writ Against Retrospective GST Cancellation, Directs Revocation Application Under Section 30 Of CGST Act
The Court noted that the Petitioner has an alternative remedy of filing an application for revocation of the retrospective cancellation under Section 30 of the Central Goods and Services Tax Act, 2017 (CGST Act). It observed…
Read digestDelhi High Court Disposes GST Writ Petitions On Pre-Deposit And Binding Effect Of Aakash Gupta Judgment
The Court held that as far as the first issue is concerned, the matter is covered by the judgment passed in Aakash Gupta’s case (supra). As to the second argument, the Court did not find it…
Read digestDelhi High Court Disposes GST Writ Petitions On Pre-Deposit And Binding Effect Of Aakash Gupta Judgment
As far as the first issue is concerned, the matter is covered by the judgment passed in Aakash Gupta's case (supra). As to the second argument, this Court does not find it appropriate to issue any…
Read digestDelhi High Court Disposes Writ Petition Seeking Quashing Of CGST Show Cause Notice And Order, Directs Rectification Application Decision
The Court held that the Petitioner has an alternative remedy of appeal under Section 107 of the CGST Act. The Court observed that the aspects raised by the Petitioner can be examined by the Appellate Authority…
Read digestDelhi High Court On Recovery Of Demand Despite Appeal And Absence Of Stay Application
The Court held that in the absence of any stay application having been filed by the petitioner, the respondents were not wrong in effecting recovery. The refund as claimed by the petitioner in excess of 20%…
Read digestDelhi High Court Quashes Reassessment Notices And Aar Ruling In Teva Transfer Pricing Dispute
The Court held that the AAR was not justified in going into the intricacies of the transaction and business wisdom of the contracting parties, and that the AAR's opinion that the transaction was conceived to avoid…
Read digestDelhi High Court Quashes Aar Ruling And Reassessment Notices, Orders Refund Of Tds To Teva Israel
The Court held that the AAR was not justified in going into the intricacies of the transaction and business wisdom of the contracting parties, and that it travelled beyond what was required for determination of the…
Read digestDelhi High Court Quashes Reassessment Notices And Aar Ruling In Teva Pharmaceuticals Transfer Pricing Dispute
The Court set aside the impugned order of the AAR and allowed the application dated 15.04.2013 filed by the petitioner under Section 245Q of the Act of 1961, holding that the payment received by the petitioner…
Read digestDelhi High Court Quashes Reassessment And Aar Ruling In Teva Pharmaceuticals Transfer Pricing Dispute
The Court held that the payment received by Teva Israel from Ranbaxy India does not attract any tax under the Income Tax Act, 1961, as there was no accrual or arising of income in India and…
Read digestDelhi High Court Relegates GST Assessee To Section 107 Appeal, Leaves Section 74 And Vodafone Contentions Open
The Court held that it was not inclined to examine the merits of the individual demands in exercise of jurisdiction under Article 226 of the Constitution. The Court observed that the Order-in-Original deals with six separate…
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