Tax Cases Weekly Round-Up: 10 To 16 December, 2023

Delhi High Court No Incriminating Material Was Found During Search: Delhi High Court Quashes S. 153A Proceedings Case Title: PCIT Versus Oxygen Business Park Pvt. Ltd. The Delhi High Court has held that the assessment for the assessment year 2011–12 was finalized on January 20, 2012, and no notice under Section 143(2) of the Income Tax Act was issued. As such, no assessment was pending on the date of the search action, i.e., October 29, 2013. SCN Lacked Time Or Date For Personal Hearing: Delhi High Court Directs Restoration Of GST Registration Case Title: ATT SYS India Pvt Ltd Estex Tele Private Limited Consortium Versus The Commissioner Goods And Services Tax Delhi The Delhi High Court has directed the restoration of GST registration as no opportunity for a hearing was accorded to the petitioner or assessee. ITC Reversal During Late Night Search Involuntarily: Delhi High Court Directs Dept. To Reverse ITC In Assessee's ECL Case Title: Santosh Kumar Gupta Prop. Mahan Polymers Versus Commissioner, Delhi Goods And Services Tax Act & Ors. The Delhi High Court has directed the department to reverse the input tax credit (ITC) amounting to Rs. 22,14,226 in the petitioner's electronic credit ledger (ECL). Assessee Coerced To Deposit GST During Search: Delhi High Court Orders Refund Case Title: Neeraj Paper Marketing Ltd. Versus Special Commissioner, Department Of Trade And Taxes, Gnctd & Ors. The Delhi High Court has directed the department to refund the amount deposited by the petitioner by making a payment of Rs. 23,70,000 in cash along with interest at a rate of 6% per annum. Delhi High Court Allows Exemptions Claim Of Amazon On Echo Show 5, Echo Dot 4th Generation Under Customs Notification Case Title: AMAZON WHOLESALE INDIA PRIVATE LIMITED Versus CUSTOMS AUTHORITY OF ADVANCE RULING, NEW DELHI & ANR. The Delhi High Court has held that Echo Show 5, Echo Dot 4th Generation, and Echo Dot 4th Generation with Clock are eligible to claim exemptions in accordance with SI. No. 20 of the Notification dated June 30, 2017. GST Officers Should Not Pressurise Taxpayers To Pay Tax Not Following Procedure: Delhi High Court Case Title: Lovelesh Singhal Prop Shivani Overseas Versus Commissioner, Delhi Goods And Services Tax & Ors. 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. Delhi High Court Quashes Final Assessment Order Passed By AO Without Waiting For DRP's Directions Mandated U/s 144C Case Title: Pepsico India Holdings Private Limited Versus Assessment Unit Income Tax Department National Faceless Assessment Centre 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. Delhi High Court Directs GST Dept. To Pay GST ITC To IOCL Case Title: IOCL Versus Commissioner Of Central Goods And Services Tax & Ors. 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). Roving Inquiry As Per Order Of Special Judge (PC Act) By GST Dept. Delhi High Court Quashes Order Case Title: Bhagat Ram Om Prakash Agro Private Limited Versus The Commissioner Central Tax Gst Delhi- East 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. VAT Applicable On Sale Of Repossessed Vehicles: Delhi High Court Case Title: Indusind Bank Limited Versus Department Of Trade & Taxes, Government Of NCT Of Delhi The Delhi High Court has held that the sale of repossessed vehicles is subject to the charge of value-added tax (VAT). Delhi High Court Quashes Income Tax Notice Issued Prior To Date Of Approval Of Resolution Plan Case Title: TUF Metallurgical Pvt. Ltd. Versus UOI The Delhi High Court has quashed the income tax notices and orders issued prior to the date of approval of the resolution plan. Bombay High Court Tea Stored In Warehouse Is An Agricultural Produce, Not Exigible To Service Tax: Bombay High Court Case Title: Nutan Warehousing Company Pvt. Ltd. Versus The Commissioner The Bombay High Court has issued a writ of certiorari against the Appellate Authority of Advance Ruling (AAAR) and held that “tea” stored in warehouses is agricultural produce and is not eligible for service tax. Bombay High Court Directs Dept. To Permit Amend In GSTR-1, Either Online Or Manual Case Title: Star Engineers (I) Pvt. Ltd. Versus Union of India The Bombay High ...

Tax Cases Weekly Round-Up: 10 To 16 December, 2023

Mariya Paliwala

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