Tag Archives: HIGH COURT OF DELHI

Allocating Adjudication via “Highest Demand” Circular Is Valid and Neither Confers Fresh Jurisdiction nor Sub-Delegates Powers.

By | September 23, 2026
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Allocating Adjudication via “Highest Demand” Circular Is Valid and Neither Confers Fresh Jurisdiction nor Sub-Delegates Powers. Issue Whether the selection of a Common Adjudicating Authority under CBIC circulars based on the “highest amount of demand” criterion for multi-jurisdictional composite show-cause notices (SCNs) issued by DGGI is legally valid, and whether the appellate jurisdiction mapped to… Read More »

Section 6(2)(b) bar does not apply when parallel GST proceedings involve distinct investigative material.

By | September 22, 2026
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Section 6(2)(b) bar does not apply when parallel GST proceedings involve distinct investigative material. Issue Whether parallel proceedings initiated by Central GST authorities under Section 74 are barred under Section 6(2)(b) of the CGST/DGST Act when State GST authorities have already issued a Section 73 notice for the same tax period and ITC amount. Facts… Read More »

Reassessment Notice Set Aside as Non-Furnishing of Details Prevented Reconciliation of Non-Resident TDS Data

By | September 22, 2026
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Reassessment Notice Set Aside as Non-Furnishing of Details Prevented Reconciliation of Non-Resident TDS Data Reassessment Notice Set Aside as Non-Furnishing of Details Prevented Reconciliation of Non-Resident TDS Data Issue Whether an order under Section 148A(3) and consequential reassessment notice under Section 148 are liable to be set aside and remanded when information regarding alleged foreign… Read More »

Deduction for ESOP expenses and CA-certified share valuation for Section 56(2)(viib) are legally allowable.

By | September 22, 2026
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Deduction for ESOP expenses and CA-certified share valuation for Section 56(2)(viib) are legally allowable. Issue Whether deduction for Employee Stock Option Scheme (ESOP) expenditure is allowable as business expenditure, and whether a share valuation report from a Chartered Accountant under Section 56(2)(viib) for AY 2018-19 can be rejected solely on the ground that it was… Read More »

Mere Payment by Indian Resident Does Not Create Taxable Income for Non-Resident Absent Territorial Nexus

By | September 22, 2026
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Mere Payment by Indian Resident Does Not Create Taxable Income for Non-Resident Absent Territorial Nexus Issue Whether payment by an Indian resident to a non-resident ipso facto constitutes income accruing or arising in India under Section 9, absent a territorial nexus. Whether the Authority for Advance Rulings (AAR) exceeded its jurisdiction by declining to rule… Read More »

Assistant Commissioner Can Re-Examine Refund Claim on New Permissible Grounds When Appellate Authority Sets Aside Initial Rejection Order

By | September 21, 2026
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Assistant Commissioner Can Re-Examine Refund Claim on New Permissible Grounds When Appellate Authority Sets Aside Initial Rejection Order Issue Whether an Assistant Commissioner is precluded from re-examining a GST refund claim on fresh, legally permissible grounds when an Appellate Order sets aside an initial partial rejection without explicitly directing an unconditional refund release. Facts Refund… Read More »

DGGI Officers Possess Nationwide Intelligence Jurisdiction and Can Issue and Adjudicate Common Show-Cause Notices

By | September 19, 2026
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DGGI Officers Possess Nationwide Intelligence Jurisdiction and Can Issue and Adjudicate Common Show-Cause Notices Issue Whether the Director General of GST Intelligence (DGGI) has jurisdiction to investigate and issue a common show-cause notice (SCN) across multiple States to taxpayers administratively assigned to State GST authorities. Whether the adjudication of a common SCN involving multiple noticees… Read More »

Reassessment Order Passed Without Considering Uploaded Reply Violates Natural Justice Principles and Must Be Set Aside

By | September 19, 2026
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Reassessment Order Passed Without Considering Uploaded Reply Violates Natural Justice Principles and Must Be Set Aside Reassessment Order Passed Without Considering Uploaded Reply Violates Natural Justice Principles and Must Be Set Aside Issue Whether passing an order under Section 148A(d) without considering the assessee’s uploaded reply, along with curtailing the response time, constitutes a violation… Read More »

Non-Speaking Tribunal Order with Procedural Irregularities Quashed and Remanded for Fresh Adjudication

By | September 19, 2026
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Non-Speaking Tribunal Order with Procedural Irregularities Quashed and Remanded for Fresh Adjudication Issue Whether a common order of the Tribunal vitiated by complete non-application of mind, total absence of reasoning, and serious procedural irregularities (including conflicting hearing and pronouncement dates) is liable to be quashed and remanded for fresh adjudication. Facts Section 153C Proceedings: The… Read More »

Department Must Pay Statutory Interest Under Section 56 on Delayed Refund of Mandatory Pre-Deposit

By | September 18, 2026
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Department Must Pay Statutory Interest Under Section 56 on Delayed Refund of Mandatory Pre-Deposit Department Must Pay Statutory Interest Under Section 56 on Delayed Refund of Mandatory Pre-Deposit Issue Whether the tax authorities are obligated under Section 56 of the CGST/DGST Act to pay statutory interest on the delayed refund of a mandatory pre-deposit, where… Read More »