Every Article is A Tax Solution !
Delhi High Court
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 digestThe 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 digestThe 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 digestThe 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 digestAs 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 digestThe 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 digestThe 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 digestThe 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 digestThe 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 digestThe 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 digestThe 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 digestThe 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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