Delhi High Court Weekly Round-Up: April 28 To May 04, 2025

Citations 2025 LiveLaw (Del) 482 to 2025 LiveLaw (Del) 508NOMINAL INDEXM/S L-1 Identity Solutions Operating Company Private Limited v. Assistant Commissioner Of Income Tax, Central Circle – 25 2025 LiveLaw (Del) 482M/S. Vallabh Textiles v. Additional Commissioner Central Tax GST, Delhi East And Ors 2025 LiveLaw (Del) 483Rajbir Singh v. Union Of India & Ors. 2025 LiveLaw (Del) 484Mukesh Gupta @ Mukesh Kumar Gupta vs. CBI 2025 LiveLaw (Del) 486CBI vs. Avnish Kumar & Ors 2025 LiveLaw (Del) 487Ankit Khandelwal v. Income Tax Officer & Ors. 2025 LiveLaw (Del) 488San Nutrition Private Limited vs. Arpit Mangal & Ors 2025 LiveLaw (Del) 489Sukhbir S. Dagar v. Income Tax Officer, Ward 24(3) 2025 LiveLaw (Del) 490Bharat Sanchar Nigam Ltd Versus Vihaan Networks Ltd 2025 LiveLaw (Del) 491M/S Gmt Garments v. Union Of India & Ors. 2025 LiveLaw (Del) 492Yashvardhan v. Union of India & Anr. 2025 LiveLaw (Del) 493ANSH JINDAL v. State and other connected matter 2025 LiveLaw (Del) 494Anand Mehta v. Director General Of Foreign Trade 2025 LiveLaw (Del) 495Railtel Corporation of India Limited v. Primatel Fibcom Limited 2025 LiveLaw (Del) 496SHAFEEQ AHMAD & ORS v. STATE OF NCT OF DELHI & ANR 2025 LiveLaw (Del) 497Rajesh Ranjan vs. Union Of India And Ors 2025 LiveLaw (Del) 498 Amit Agrawal v. STATE OF NCT DELHI & ORS. 2025 LiveLaw (Del) 499 LAKSHMI MURDESHWAR PURI v. SAKET GOKHALE 2025 LiveLaw (Del) 500 M/S Montage Enterprises Private Limited (Through Its Authorized Representative Sanjay Kumar Singh) & Ors. v. Central Goods And Services Tax Delhi North & Ors. 2025 LiveLaw (Del) 501 Shri Sai Ram Enterprises v. Pr. ADG, DGGI, Gurugram & Anr. 2025 LiveLaw (Del) 502 M/s Jai Opticals v. GNCTD 2025 LiveLaw (Del) 503 Mohit Kumar Goyal v. State of NCT of Delhi And Ors 2025 LiveLaw (Del) 504 N. DEEPIKA & ORS. v. UNION OF INDIA & ANR. 2025 LiveLaw (Del) 505 Pradeep Kumar v. Union of India 2025 LiveLaw (Del) 506 M/S Zine Davidoff SA v. Union Of India And Anr 2025 LiveLaw (Del) 507 The Pr. Commissioner Of Income Tax - International Taxation -1 v. Bharti Airtel Ltd 2025 LiveLaw (Del) 508 Income Alleged To Have Escaped Assessment In Different Years Can't Be Consolidated To Meet ₹50 Lakh Threshold U/S 149 Of Income Tax Act: Delhi HCCase title: M/S L-1 Identity Solutions Operating Company Private Limited v. Assistant Commissioner Of Income Tax, Central Circle – 25Citation: 2025 LiveLaw (Del) 482The Delhi High Court has held that an Assessing Officer cannot add income that allegedly escaped assessment in different previous years, to meet the threshold of ₹50 lakh prescribed under Section 149(1)(b) of the Income Tax Act 1961 for initiating reassessment action after lapse of three years.CGST Act | Right To Cross-Examine Is Not An Unfettered Right At SCN Stage, Party Must Specify Reasons: Delhi High CourtCase title: M/S. Vallabh Textiles v. Additional Commissioner Central Tax GST, Delhi East And OrsCitation: 2025 LiveLaw (Del) 483While dealing with a case under the Central Goods & Services Tax Act 2017, the Delhi High Court has held that though cross-examination can be granted in certain proceedings if it is deemed appropriate, the right to cross-examine cannot be an unfettered right.Delhi HC Flags Rampant Misuse Of Duty Drawback Scheme By Exporters, Says No Limitation For Proceeding Against Availment Of Excess DutyCase title: Rajbir Singh v. Union Of India & Ors.Citation: 2025 LiveLaw (Del) 484The Delhi High Court has flagged the rampant misuse of the Central government's Duty Drawback Scheme by various exporters.Unable To Decide Regular Matters Due To Acute Shortage Of Judges: Delhi High CourtCase title: Mukesh Gupta @ Mukesh Kumar Gupta vs. CBICitation: 2025 LiveLaw (Del) 486While allowing an accused to travel abroad for a Rotary club programme, the Delhi High Court observed that many regular matters cannot be heard due to an acute shortage of judges, and thus, in such circumstances, an individual cannot be deprived of travelling abroad, even for a leisure trip.Corruption In ED, CBI And Other Govt Departments Shakes Entire Edifice Of Investigating Machinery : Delhi High CourtCase title: CBI vs. Avnish Kumar & OrsCitation: 2025 LiveLaw (Del) 487While granting remand of three government officials to the CBI, the Delhi High Court has observed that the allegation of conspiracy among officials of CBI, ED and other government departments for taking bribes “shakes the entire edifice” of the investigating machinery and thus necessitates interrogation by the investigating agency.Income Escapement | Value Determined At S.148A(d) Stage Relevant To Determine Threshold U/S 149 Of Income Tax Act: Delhi HCCase title: Ankit Khandelwal v. Income Tax Officer & Ors.Citation: 2025 LiveLaw (Del) 488The Delhi High Court has held that when determining whether a reassessment action meets the ₹50 lakh threshold prescribed under Section 149 of the Income Tax Act 1961, the value of income that allegedly escaped assessment as determined by the Assessing Officer at...

Delhi High Court Weekly Round-Up: April 28 To May 04, 2025

Nupur Thapliyal

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