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Limitation Period For GST Refund Application Stops If Proper Officer Needs Additional Documents: Delhi HC

Pankaj Bajpai5 Sep 2023 1:45 PM GMT

The Delhi High Court has while granting relief to the National Internet Exchange of India (petitioner), held that the limitation period for filing a...

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Disability Of Taxpayer From Filing Requisite Form To Record Change Of Place Of Business Is No Basis For Not Restoring GST Registration: Delhi HC

Limitation Period For GST Refund Application Stops If Proper Officer Needs Additional Documents: Delhi HC

Sec 67(2) Of CGST Act Does Not Empower Seizure Of Currency: Delhi HC While Ordering Release Of ₹15.92 Lakhs Seized By GST Officials

Section 6(2)(B) Of CGST Act Does Not Apply To Cases Where No Actual Investigation Was Conducted: Delhi High Court

Non-Availability Of Proprietor At Principal Place Of Business Is No Ground For Cancellation Of GST Registration With Retrospective Effect: Delhi HC

CGST Act Does Not Authorize Proceeding Against Unaccounted Wealth Or Seizure Of Assets For Recovery Based On Accounted Income: Delhi HC

Sec 11BB Excise Act| Service Provider Entitled To Interest Immediately After Expiry Of 3 Months From Date Of Receipt Of Refund Application: Delhi HC

Google Cannot Claim "Safe Harbour" When Trademarks Are Used As Keywords In Ads- Delhi High Court Observes

IT Act| Foreign Resident With No Business Operations In India Not Liable To Pay Tax On Amount Remitted By Resident Assessee: Delhi HC

Customs Act| Knowledge Of Wrongful Act Necessary Element For Committing Abetment- Delhi HC Quashes Penalty Of ₹10 Lakhs Against Broker

Subverts Integrity Of Selection Process: Delhi HC In Plea Challenging Award Of Additional Marks In DHJS Exam

Failure To Object To Unilateral Appointment Of Sole Arbitrator Cannot Be Construed As Waiver Of Right U/s. 12(5) Of A&C Act: Delhi HC