Delhi High Court
VAT Applicable On Sale Of Repossessed Vehicles: Delhi High Court
The Delhi High Court has held that the sale of repossessed vehicles is subject to the charge of value-added tax (VAT).The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that notices have been issued to the petitioner demanding VAT on the sale of repossessed vehicles and not on the transaction of financing the vehicles at the initial purchase.The petitioner/assessee,...
Roving Inquiry As Per Order Of Special Judge (PC Act) By GST Dept. Delhi High Court Quashes Order
The Delhi High Court has quashed the special judge's directions for conducting a roving inquiry by the GST department in the absence of any statutory provisions.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that apart from the directions issued in terms of the order dated April 5, 2023, there were no reasons for the respondent to initiate the search against...
No Room For One Who Tries To Seek Employment In Disciplined Forces By Concealing Material Fact About Criminal Antecedents: Delhi High Court
The Delhi High Court has observed that there is no room for an individual who endeavours to seek employment in disciplined forces by concealing material fact about his or her criminal antecedents.A division bench of Justice Sanjeev Sachdeva and Justice Manoj Jain observed that there has to be strict obedience towards disclosure about criminal antecedents by anyone seeking employment...
Delhi High Court Directs GST Dept. To Pay GST ITC To IOCL
The Delhi High Court has allowed the refund of accumulated Input Tax Credit (ITC) due to the inverted duty structure to Indian Oil Corporation Limited (IOCL).The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the rate of tax chargeable on inputs other than LPG, which are higher than the rate of GST chargeable on bottled LPG. The ITC has accumulated on account of the...
Delhi High Court Permits Nimisha Priya's Mother To Travel To Yemen At Her Own Risk To Save Daughter On Death Row
The Delhi High Court on Tuesday permitted mother of a Malayali nurse Nimisha Priya, an Indian who is on death row in Yemen, to travel there along with another individual working there, at her own personal risk without any liability of the Union Government or concerned State Government. Justice Subramonium Prasad asked the Union Government to relax a travel advisory notification issued by it...
Delhi High Court Seeks Centre's Response On Aam Aadmi Party's Plea For Allotment Of Land For Office Space In 'Centrally Located Areas'
The Delhi High Court on Tuesday issued notice on a plea moved by Aam Aadmi Party seeking direction on the Union Government to allot suitable land to it being a recognized political party, preferably in centrally located areas free from encroachments in the national capital, for construction of its offices for National and Delhi State Units. Justice Subramonium Prasad issued notice to the...
Delhi High Court Quashes Final Assessment Order Passed By AO Without Waiting For DRP's Directions Mandated U/s 144C
The Delhi High Court has set aside the final assessment order and the consequent notices and computations that were passed without waiting for the directions issued by the Dispute Resolution Panel (DRP) as per the mandate of Section 144C of the Income Tax Act.The bench of Acting Chief Justice Manmohan and Justice Mini Pushkarna has observed that once the objections have been filed by the...
Delhi High Court Refuses To Grant Divorce To Omar Abdullah From Estranged Wife Payal Abdullah
The Delhi High Court on Tuesday dismissed the plea moved by former Jammu and Kashmir Chief Minister Omar Abdullah seeking divorce from his estranged wife Payal Abdullah.A division bench of Justice Sanjeev Sachdeva and Justice Vikas Mahajan rejected the petition moved by Omar Abdullah challenging a family court order passed on August 30, 2016, dismissing his plea for divorce.Omar Abdullah...
Trial Has To Begin De Novo When Case Is Committed By Magistrate To Sessions Court: Delhi High Court
The Delhi High Court has ruled that when a case is committed by the Magistrate to the Court of Session, the trial would have to begin de novo.Justice Amit Bansal observed that the Sessions Court would first frame charges and then proceed with the examination of the witnesses.“ When a case is committed by the Court of Magistrate to the Court of Session, the Magistrate becomes functus officio...
Delhi High Court Weekly Round-Up: December 04 To December 10, 2023
Citations 2023 LiveLaw (Del) 1210 to 2023 LiveLaw (Del) 1262NOMINAL INDEXSri Ganesh Engineering Works v. Northern Railways 2023 LiveLaw (Del) 1210 Anil Kumar Gupta v. MCD 2023 LiveLaw (Del) 1211 KIRAN JUNEJA v. UNION OF INDIA & ORS. 2023 LiveLaw (Del) 1212 NUZIVEEDU SEEDS PVT. LTD. v. THE PROTECTION OF PLANT VARIETY AND FARMERS RIGHTS AUTHORITY AND ORS and other connected matters...
Delhi High Court Quashes Defamation Case Against Former GGSIPU Dean, Says Accusations Were Made To Authorized Person In Good Faith
The Delhi High Court has quashed a defamation case filed against Dr Suman Gupta, former Professor and Dean, University School of Law and Legal Studies (USLLS), Guru Gobind Singh Indraprastha University (GGSIPU), noting that the case fell under exception 8 (accusation preferred in good faith to authorized person) to Section 499 IPC. The issue had arisen when the...
GST Officers Should Not Pressurise Taxpayers To Pay Tax Not Following Procedure: Delhi High Court
The Delhi High Court has held that it is impermissible for the officers to pressurize the taxpayers to pay tax without following the requisite procedure, notwithstanding that it may be apparent that such tax is due and payable.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the assessee's statement cannot be read as acknowledgement of any liability to pay ITC....