Tag Archives: HIGH COURT OF DELHI

CGST Proceedings for Fake Invoicing Differ from SGST Turnover Reconciliation, Validating Parallel Action and Ex Parte Order

By | October 8, 2026
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CGST Proceedings for Fake Invoicing Differ from SGST Turnover Reconciliation, Validating Parallel Action and Ex Parte Order Issue Whether CGST proceedings based on search and intelligence regarding fake invoicing and bogus suppliers constitute parallel proceedings on the “same subject matter” as an SGST turnover reconciliation scrutiny under Section 6(2)(b) of the CGST/DGST Act. Whether an… Read More »

Recovery by Refund Adjustment Against Disputed Demand Is Valid in Absence of Stay Application

By | October 8, 2026
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Recovery by Refund Adjustment Against Disputed Demand Is Valid in Absence of Stay Application Issue Whether the Revenue is justified in adjusting an assessee’s income tax refund under Section 245 against a disputed outstanding demand when the assessee has filed a first appeal but failed to move any stay application before the Assessing Officer or… Read More »

Reassessment / TDS Credit Denial for Un-deposited Salary Tax Deductions Is Unjustified and Credit Must Be Granted to Employee

By | October 8, 2026
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Reassessment / TDS Credit Denial for Un-deposited Salary Tax Deductions Is Unjustified and Credit Must Be Granted to Employee Reassessment / TDS Credit Denial for Un-deposited Salary Tax Deductions Is Unjustified and Credit Must Be Granted to Employee Issue Whether an employee can be denied credit for Tax Deducted at Source (TDS) and issued a… Read More »

Reopening of assessment under Section 148A regarding alleged bogus insurance commissions cannot be interfered with in writ proceedings

By | October 8, 2026
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Reopening of assessment under Section 148A regarding alleged bogus insurance commissions cannot be interfered with in writ proceedings Reopening of assessment under Section 148A regarding alleged bogus insurance commissions cannot be interfered with in writ proceedings Issue Whether an order passed under Section 148A(3) and a consequential notice issued under Section 148, based on information… Read More »

Commissioner Can Withhold Exporter’s Refund Under Section 54(11) Pending Ongoing Multi-Tier Fraud Investigation

By | October 7, 2026
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Commissioner Can Withhold Exporter’s Refund Under Section 54(11) Pending Ongoing Multi-Tier Fraud Investigation Issue Whether the Commissioner can lawfully withhold an IGST refund under Section 54(11) of the CGST Act based on an ongoing anti-evasion investigation into multi-tier supplier fraud, even after the taxpayer secured a favorable appellate order. Facts Export & Refund Claims: The… Read More »

Reassessment notice under Section 148 for alleged bogus insurance commissions requires factual examination by AO, not writ court.

By | October 7, 2026
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Reassessment notice under Section 148 for alleged bogus insurance commissions requires factual examination by AO, not writ court. Reassessment notice under Section 148 for alleged bogus insurance commissions requires factual examination by AO, not writ court. Issue Whether the High Court should interfere in a writ petition against an order under Section 148A(3) and a… Read More »

DGAP Anti-Profiteering Computation Based on Purchase Value, Actual ITC, GST Addition, and Interest Upheld

By | October 6, 2026
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DGAP Anti-Profiteering Computation Based on Purchase Value, Actual ITC, GST Addition, and Interest Upheld Issue Whether the Director General of Anti-Profiteering (DGAP) complied with the project-level saving and per sq. ft. distribution methodology mandated in Reckitt Benckiser by utilizing purchase value instead of turnover. Whether an assessee can claim a notional adjustment for unavailed pre-GST… Read More »

Reassessment Notice Issued Beyond Limitation and Based on Mere Change of Opinion Is Impermissible

By | October 6, 2026
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Reassessment Notice Issued Beyond Limitation and Based on Mere Change of Opinion Is Impermissible Reassessment Notice Issued Beyond Limitation and Based on Mere Change of Opinion Is Impermissible Issue Whether a reassessment notice under Section 148 is valid when issued beyond the prescribed statutory time limit and based on a mere change of opinion after… Read More »

Statutory Bar Against Parallel GST Proceedings Applies Only When Subject Matter Is Identical

By | October 3, 2026
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Statutory Bar Against Parallel GST Proceedings Applies Only When Subject Matter Is Identical Statutory Bar Against Parallel GST Proceedings Applies Only When Subject Matter Is Identical Issue Whether separate SCNs and orders issued by State GST officers violate the statutory bar against parallel proceedings, double penalty, or double recovery under Section 6 of the CGST/DGST… Read More »

Personal Hearing Is Mandatory Before Passing Adverse GST Order Even Without Taxpayer Request

By | October 2, 2026
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Personal Hearing Is Mandatory Before Passing Adverse GST Order Even Without Taxpayer Request Issue Whether an opportunity of personal hearing under Section 75(4) of the CGST/DGST Act, 2017 is mandatory prior to passing an adverse adjudication order in Form GST DRC-07, even if the taxable person has not explicitly requested a hearing. Facts Background: The… Read More »