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ZSCALER INC v. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1), NEW DELHI
The Delhi High Court set aside the Section 197 certificate rejecting Nil Withholding Certificate for AY 2025-26, directing fresh consideration in light of ITAT’s setting aside of prior assessment orders establishing no Permanent Establishment in India.
PR. COMMISSIONER OF INCOME TAX – 1 v. M/S AGROHA FINCAP LTD.
The Delhi High Court dismissed the review petition, holding that the Revenue's appeal is maintainable under the exception for organised tax evasion in the latest CBDT Circular, which applies retrospectively, and refused remand on unpressed grounds.
Laxmi Electric Company v. Mahesh Vaidya
The Delhi High Court upheld eviction of a tenant on landlord's bona fide requirement under the Delhi Rent Control Act, rejecting tenant's claim of occupying a different shop and emphasizing estoppel by prior admissions.
Parshottam Lal v. New Light Trading Company & Ors.
The Delhi High Court allowed the landlord's revision petition setting aside the dismissal of eviction under Section 14(1)(e) of the Delhi Rent Control Act, holding that better title and bona fide requirement were established and the revision petition was maintainable under Section 25B(8).
Govt of NCT of Delhi v. Ct Anuj Kumar
The Delhi High Court held that acquittal in a criminal case does not invalidate departmental punishment for failure to inform the department, setting aside the Tribunal's order that had quashed the disciplinary action.
Pramod Kumar Rawat v. Union of India
The Delhi High Court held that imposing separate departmental and pension penalties based on distinct charges and criminal conviction does not violate double jeopardy and upheld permanent withholding of pension and gratuity following conviction under the Prevention of Corruption Act.
M/S BANWARI LAL CHARITABLE TRUST v. ATUL JAIN
The High Court dismissed the petitioners' challenge to the execution court's refusal to appoint a Local Commissioner for property demarcation, upholding the binding nature of the settlement and the clarity of the site plan.
Kuldeep Singh Sengar v. Central Bureau of Investigation
Delhi High Court held that an MLA is not a 'public servant' under IPC and dismissed the appellant's application for suspension of sentence during appeal in a POCSO Act rape conviction involving a minor victim.
MKU Limited v. Union of India
The Delhi High Court upheld the disqualification of EOUs holding Industrial Licenses issued by the Department of Commerce from defence tenders requiring DPIIT-issued licenses, affirming the distinct legal status of such licenses under the Industries (Development and Regulation) Act, 1951.
Bijay Kumar Dubey v. Union of India & Ors.
The Delhi High Court held that a BSF constable retired due to disability is entitled to invalid pension despite less than ten years of service, following clarifications in CCS Pension Rules and Supreme Court precedent.
Sanjeev Maggu v. Additional Commissioner of Customs
The Delhi High Court held that the right to cross-examination in Customs Show Cause Notice proceedings is not absolute and permitted limited cross-examination of independent witnesses while denying it for Customs officials acting in official capacity.
Ajay Chauhan v. Sales Tax Officer Class II Avato Ward 96 Zone 9 & Ors.
The Delhi High Court set aside an ex parte GST demand order due to non-visibility of the show cause notice on the GST portal, remanding the matter for fresh adjudication after affording the petitioner a fair opportunity to be heard, while leaving the validity of related GST notifications open pending Supreme Court decision.
Khairu Nisa Bano v. Commissioner of Customs
The Delhi High Court directed implementation of the Customs Appellate Authority’s order releasing seized gold items upon payment of redemption fine, customs duty, and penalty, dismissing the Department’s revision petition and waiving warehousing charges post appellate order.
Natraj Enterprises v. Commissioner of DGST
The Delhi High Court set aside an ex-parte GST demand order for lack of opportunity to be heard and remanded the matter for fresh adjudication, leaving the validity of the impugned notifications pending before the Supreme Court.
M/S PARAM INFRAWELL PRIVATE LIMITED v. STATE OF NCT OF DELHI & ORS
The Delhi High Court allowed the petitioner’s delayed appeal against GST registration cancellation to be heard on merits subject to payment of costs, emphasizing that cancellation must be based on grounds stated in the Show Cause Notice.
Abhay Kumar Singh v. Goods and Service Tax Officer, Delhi Department of Trade and Taxes & Anr.
The Delhi High Court set aside a GST demand order due to procedural lapses in notice communication and remanded the matter for fresh adjudication, leaving the validity of extension notifications open pending Supreme Court ruling.
Friends Medicos v. Union of India & Anr.
The Delhi High Court set aside a GST demand order for failure to consider the petitioner's reply, remanding the matter for fresh adjudication with an opportunity of hearing, while leaving the validity of related GST notifications open pending Supreme Court decision.
Ramesh Wadhera v. Additional Commissioner of Customs
The Delhi High Court upheld the denial of the petitioner's vague request for cross-examination in customs show cause proceedings, affirming that such right is conditional and not absolute under Section 108 of the Customs Act, 1962.
Vijay Kumar Jaipuria v. M/S Mohan Lal Satpal & Anr.
The Delhi High Court allowed the landlord's revision petition, holding that bona fide requirement for eviction under Section 14(1)(e) survives the landlord's death and past property sales do not defeat such requirement.
Tanmaya Chowdhary v. State
The Delhi High Court granted Letter of Administration to the petitioner in respect of a duly proved Will, dispensing with the requirement of furnishing an administrative-cum-surety bond as the petitioner was a natural heir and beneficiary.