Delhi High Court Weekly Round-Up: September 16 To September 22, 2024

Citations 2024 LiveLaw (Del) 1017 to 2024 LiveLaw (Del) 1043NOMINAL INDEXHari Kishan Sharma vs. Govt of NCT of Delhi 2024 LiveLaw (Del) 1017 VIJAY KAUSHIK Versus COMMISSIONER OF POLICE 2024 LiveLaw (Del) 1018 M/S Chauhan Construction Co. versus Commissioner of DGST and Anr. 2024 LiveLaw (Del) 1019 PURVI DELHI VAIDEHI TRUST (PDVT) vs. DELHI DEVELOPMENT AUTHORITY 2024 LiveLaw (Del) 1020 The Milestone Aviation Asset Holding Group vs. ACIT 2024 LiveLaw (Del) 1021 ANASTASIA MIRJANA JOJIC OBEROI & ORS. v/s RAJARAMAN SHANKAR & ORS. 2024 LiveLaw (Del) 1022 Amit Arora v. ED and other connected matter 2024 LiveLaw (Del) 1023 AMIT KATYAL v. DIRECTORATE OF ENFORCEMENT GOVERNMENT OF INDIA 2024 LiveLaw (Del) 1024 Munna v. MCD 2024 LiveLaw (Del) 1025 X v. State & Anr. 2024 LiveLaw (Del) 1026 RB v. STATE NCT OF DELHI 2024 LiveLaw (Del) 1027 WARNER BROS. ENTERTAINMENT INC. & ORS. v. MOVIESMOD.BET & ORS. 2024 LiveLaw (Del) 1028 PRATEEK & ORS. v. STATE NCT OF DELHI AND ANR 2024 LiveLaw (Del) 1029 ADNAN NISAR v. ED & other connected matters 2024 LiveLaw (Del) 1030 DR ANKIT SHARMA & ORS versus UNION OF INDIA & ORS. and other connected matters 2024 LiveLaw (Del) 1031 Prime Interglobe Private Limited v. Super Milk Products Private Limited 2024 LiveLaw (Del) 1032 DELHI SUBORDINATE SERVICES SELECTION BOARD AND ANR. v. VISHNU KUMAR BADETIYA 2024 LiveLaw (Del) 1033 JAGTAR SINGH JOHAL @ JAGGI v. NIA and other connected matters 2024 LiveLaw (Del) 1034 Kaira District Cooperative Milk Producers Union Ltd & Anr. cs. Bio Logic And Psychotropics India Private Ltd & Anr. 2024 LiveLaw (Del) 1035 M/s PGL Estatecon Pvt. Ltd. vs. M/s Jyoti Enterprises 2024 LiveLaw (Del) 1036 Grand Motors Sale And Services Pvt Ltd v. VE Commercial Vehicles Ltd 2024 LiveLaw (Del) 1037 SURMILA v. THE COMMISSIONER OF POLICE & ORS. 2024 LiveLaw (Del) 1038 Swati Maliwal v. State and other connected matter 2024 LiveLaw (Del) 1039 HYATT INTERNATIONAL SOUTHWEST ASIA vs. ADDITIONAL DIRECTOR OF INCOME TAX 2024 LiveLaw (Del) 1040 M/s SS Enterprises versus Principal Commissioner 2024 LiveLaw (Del) 1041 PCIT versus RELIGARE SECURITIES LTD. 2024 LiveLaw (Del) 1042 UNION OF INDIA & ORS.v. EX/NK CHINNA VEDIYAPPAN 2024 LiveLaw (Del) 1043Income Tax Refund Can't Be Denied To Taxpayer For Discrepancy In Form 26AS Filed: Delhi High CourtCase Title: Hari Kishan Sharma vs. Govt of NCT of DelhiCitation: 2024 LiveLaw (Del) 1017While observing that tax was duly deducted by the Land Acquisition Collector but was not disclosed for some reasons and hence the credit was not reflected in Form 26AS, the Delhi High Court held that the assessee/ petitioner cannot be penalized for the mere reason that the Form 26AS suffered from a discrepancy.By Participating In Selection Process, Candidates Do Not Get Indefeasible Right To Get Appointment, Delhi High Court ReiteratesCase Title: VIJAY KAUSHIK Versus COMMISSIONER OF POLICECitation: 2024 LiveLaw (Del) 1018The Delhi High Court has dismissed a Writ Petition which challenged a judgement of the Central Administrative Tribunal. The Petitioner had sought seniority from the year 2007 despite being appointed in the year 2009, contending that he was entitled for appointment in the year 2007 itself.A Division Bench of Justices Suresh Kumar Kait and Girish Kathpalia held that the petitioner who participated in the selection process for the post of Sub Inspector had no vested right to claim appointment for the recruitment process of 2007, since he was already appointed in the year 2009.In Absence Of Specific Reasons, GST Registration Can't Be Cancelled With Retrospective Effect : Delhi High CourtCase Title: M/S Chauhan Construction Co. versus Commissioner of DGST and Anr.Citation: 2024 LiveLaw (Del) 1019Finding that the Show Cause Notice (SCN) did not mention any particulars, which would provide any clue to the taxpayer/ petitioner as to the reasons for cancellation of its GST registration, the Delhi High Court quashed the SCN as well as the order, by which the GST Commissioner had cancelled the GST registration of petitioner with retrospective effect.No Vested Legal Right To Allotment Of Public Site By Merely Making Online Booking: Delhi High CourtCase title: PURVI DELHI VAIDEHI TRUST (PDVT) vs. DELHI DEVELOPMENT AUTHORITYCitation: 2024 LiveLaw (Del) 1020The Delhi High Court has observed a vested legal right for allotment of a public site/public park does not arise merely because the site has been booked online by paying the required amount.“There is no vested legal right to allotment of a public site or park by merely applying 'online' followed by payment of the booking amount,” the court said.Treaty Provisions Prevails Over Income Tax Act – Receipts From Aircraft Leasing Is Not Taxable As Royalty: Delhi High CourtCase Title: The Milestone Aviation Asset Holding Group vs. ACITCitation: 2024 LiveLaw (Del) 1021The Delhi High Court held that consideration received by Assessee from aircraft leasing activity is not taxable as royalty...

Delhi High Court Weekly Round-Up: September 16 To September 22, 2024

Nupur Thapliyal

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