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Union of India v. M/S Rajiv Aggarwal (Engineers and Contractors)
The Delhi High Court dismissed the Union of India's appeal challenging an arbitral award due to a 613-day delay in filing the appeal, holding that such delay is not condonable without sufficient cause.
Vivek Malhotra v. Registrar Cooperative Societies, Delhi
The Delhi High Court directed allotment and possession of a cooperative society flat to a member after dismissal of society's objections and payment of outstanding ground rent.
IREO Grace Realtech Pvt. Ltd. v. ACIT (OSD), New Delhi & Anr.
The Delhi High Court quashed the reopening notice for AY 2015-16 issued after 1 April 2021, following the Revenue's Supreme Court concession that such notices are barred by limitation under TOLA.
Pr. Commissioner of Income Tax-1 v. M/S Charvak Trading Pvt. Ltd.
The High Court held that jurisdiction under Section 153A of the Income Tax Act cannot be assumed without incriminating material found during search, dismissing the Revenue's appeal and upholding deletion of additions.
Kirti Kumar Dawar v. Income Tax Officer, Ward-30(5), Delhi & Ors.
The Delhi High Court quashed the reopening notice under Section 148 of the Income Tax Act for AY 2015-16 issued after 1 April 2021, holding it barred by limitation as per the Revenue's Supreme Court concession.
ACCOLADE HOLDINGS PRIVATE LIMITED v. INCOME TAX OFFICER, WARD 2(1), DELHI
The Delhi High Court held that a reassessment notice under Section 148 of the Income Tax Act issued beyond the adjusted limitation period, considering statutory extensions and Supreme Court rulings, is invalid and set aside the proceedings.
Gain Capital Private Limited v. Assistant Commissioner of Income Tax (OSD) & Anr.
The Delhi High Court quashed the reassessment notice issued for AY 2015-16 under Section 148 of the Income Tax Act, 1961, following the Revenue's concession that such notices issued on or after 1 April 2021 are barred by limitation under TOLA.
Parveen Kumar Malhotra v. Income Tax Officer, Ward 30(1), Delhi
The Delhi High Court held that a reassessment notice issued beyond the extended limitation period under the Income Tax Act, 1961, even after excluding certain periods as per Supreme Court directions, is invalid and set aside the proceedings.
Ameya Commercial Projects Pvt. Ltd. v. Assistant Commissioner of Income Tax Circle 1(1), Delhi & Ors.
The Delhi High Court held that a reassessment notice issued beyond the extended limitation period under the Income Tax Act, 1961, considering statutory exclusions, is invalid and quashed the impugned notice and proceedings.
Sanjay Gupta v. Income Tax Officer, Ward 29(1), Delhi & Ors.
The Delhi High Court held that a reassessment notice issued beyond the prescribed limitation period under the Income Tax Act, 1961, after accounting for statutory extensions and judicial exclusions, is invalid and quashed the proceedings initiated thereunder.
Rajiv Kumar Khandelwal v. Deputy Commissioner of Income Tax Circle 13(1) Delhi & Anr.
The Delhi High Court quashed the reopening notice for AY 2015-16 issued after 1 April 2021, following the Revenue's Supreme Court concession that such notices fall outside the limitation period under TOLA.
Pradeep Sharma v. Dharmarth Trust Mandir Shri Lakshmi Narain Ji & Ors.
The Delhi High Court dismissed the appeal, holding that possession of premises given as part of employment is permissive and does not confer ownership rights, and upon termination of employment, the license to occupy is revoked.
Menka Chaturvedi v. The Sales Tax Officer Class II Avato Ward 63 Zone 6 Delhi & Ors.
The Delhi High Court set aside ex-parte GST demand orders due to non-communication of Show Cause Notices via the GST portal's 'Additional Notices Tab', remanding the matter for fresh adjudication while leaving the validity of related notifications to the Supreme Court.
Menka Chaturvedi v. The Sales Tax Officer Class II Avato Ward 63 Zone 6 Delhi & Ors.
The Delhi High Court set aside an ex-parte GST demand order due to improper service of notice and remanded the matter for fresh adjudication after affording the petitioner a fair opportunity to be heard, leaving the validity of the impugned GST notifications open pending Supreme Court decision.
Mahabir Prasad v. The Sales Tax Officer Class II Avato Ward 39 Zone 1
The Delhi High Court set aside an ex-parte order passed without hearing the petitioner on a GST Show Cause Notice and remanded the matter for fresh adjudication, leaving the validity of the impugned notifications pending before the Supreme Court.
Menka Chaturvedi v. The Sales Tax Officer Class II Avato Ward 63 Zone 6
The Delhi High Court set aside an ex-parte GST adjudication order for failure to provide opportunity to be heard, remanding the matter for fresh consideration while leaving the validity of extension notifications pending before the Supreme Court.
Pankaj Garg v. Sales Tax Officer Class-II Ward 77, Zone 7, Delhi
The Delhi High Court held that a misdescription in the title of a Show Cause Notice under Section 73 of the CGST Act does not invalidate the notice if its substance clearly demands a reply, dismissing the petition challenging the notice and ex-parte order.
Magna Wires v. Avato Ward 37 State Goods and Service Tax
The Delhi High Court set aside an ex-parte GST adjudication order due to improper notice service on the GST portal and remanded the matter for fresh hearing, leaving the validity of extension notifications open pending Supreme Court decision.
Zana International v. Union of India & Ors.
The Delhi High Court set aside an ex-parte order passed on a show cause notice improperly communicated via the GST portal, remanding the matter for fresh adjudication while leaving the validity of related GST notifications to the Supreme Court.
Zana International v. Union of India & Ors.
The Delhi High Court set aside ex-parte GST adjudication orders passed due to non-communication of notices uploaded only on a less visible portal tab, remanding the matter for fresh hearing while leaving open the validity of the impugned notifications pending Supreme Court decision.