Tag Archives: HIGH COURT OF DELHI

Post-Resolution Plan Tax and Statutory Demands Pertaining to Prior Periods Stand Extinguished Under IBC Clean Slate Rule

By | August 29, 2026
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Post-Resolution Plan Tax and Statutory Demands Pertaining to Prior Periods Stand Extinguished Under IBC Clean Slate Rule Issue Whether statutory and tax demand notices issued by authorities for claims pertaining to periods prior to the approval of an IBC Resolution Plan are legally enforceable against the Successful Resolution Applicant and Corporate Debtor under the “Clean… Read More »

Uploading SCN solely on the GST portal without acknowledgement does not constitute valid service.

By | August 27, 2026
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Uploading SCN solely on the GST portal without acknowledgement does not constitute valid service. Issue Whether uploading a Show Cause Notice (SCN) and an adjudication order solely on the GST portal, without acknowledgement of receipt or filing of a reply by the assessee, constitutes sufficient service under Section 169 of the CGST/DGST Act. Facts An… Read More »

Writ Petition Against Penalty Order for Fake Billing Non-Maintainable Due to Efficacious Statutory Remedy

By | August 27, 2026
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Writ Petition Against Penalty Order for Fake Billing Non-Maintainable Due to Efficacious Statutory Remedy Issue Whether a writ petition under Article 226 of the Constitution of India challenging a penalty order passed under Section 122(1)(ii) for fake billing/passing inadmissible ITC is maintainable when an efficacious statutory remedy of appeal is available under Section 107. Facts… Read More »

Adjudication Order Set Aside for Lack of Valid Service of Show Cause Notice

By | August 22, 2026
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Adjudication Order Set Aside for Lack of Valid Service of Show Cause Notice Issue Whether an adjudication order passed under Section 74 of the CGST / DGST Act, 2017 for tax periods 2017-18 to 2020-21 is legally sustainable when the Show Cause Notice (SCN) was not validly served under Section 169, thereby denying the petitioner… Read More »

No Adverse Action Permissible for Non-Deduction of TDS on Lease Rent Paid to GNOIDA

By | August 22, 2026
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No Adverse Action Permissible for Non-Deduction of TDS on Lease Rent Paid to GNOIDA Issue Whether an assessee can be subjected to adverse action under Section 201 for non-deduction of tax at source (TDS) under Section 194-I of the Income-tax Act, 1961 (Section 393 / Section 398 of the Income-tax Act, 2025) on annual lease… Read More »

Tribunal Cannot Decide Appeal Ex-Parte On Merits Without Verifying Proper Service Of Hearing Notice

By | August 19, 2026
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Tribunal Cannot Decide Appeal Ex-Parte On Merits Without Verifying Proper Service Of Hearing Notice Tribunal Cannot Decide Appeal Ex-Parte On Merits Without Verifying Proper Service Of Hearing Notice Issue Whether the Income Tax Appellate Tribunal (ITAT) can proceed ex-parte and decide an appeal on merits without confirming that a notice of hearing was duly issued… Read More »

Provisional attachment under Section 83 ceases automatically after one year, requiring immediate bank de-freezing.

By | August 18, 2026
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Provisional attachment under Section 83 ceases automatically after one year, requiring immediate bank de-freezing. Provisional attachment under Section 83 ceases automatically after one year, requiring immediate bank de-freezing. Issue Whether a provisional attachment of a bank account ordered under Section 83 remains valid or enforceable after the expiry of the maximum statutory period of one… Read More »

Advocates acting as Insolvency Professionals are subject to forward charge GST and must register.

By | August 18, 2026
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Advocates acting as Insolvency Professionals are subject to forward charge GST and must register. Issue Whether GST on services rendered by an Advocate acting in the capacity of an Insolvency Professional (IP) falls under the reverse charge mechanism applicable to legal services or under the forward charge mechanism under GST laws. Facts Background of Petitioner:… Read More »

Processing of Tax Returns of Sitting Judges Under New Tax Regime Kept in Abeyance Pending Adjudication

By | August 17, 2026
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Processing of Tax Returns of Sitting Judges Under New Tax Regime Kept in Abeyance Pending Adjudication Issue Whether interim directions issued to halt the processing of tax returns of sitting High Court and Supreme Court Judges under the new tax regime should be modified to accommodate automated electronic processing by requiring Private Secretaries of Judges… Read More »

High Court Directs Specific Procedure for Handling Tax Returns of Judges Pending Final Writ Adjudication

By | August 15, 2026
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High Court Directs Specific Procedure for Handling Tax Returns of Judges Pending Final Writ Adjudication High Court Directs Specific Procedure for Handling Tax Returns of Judges Pending Final Writ Adjudication Issue Whether the interim order prohibiting the processing of income tax returns of High Court and Supreme Court Judges under the new tax regime (Section… Read More »