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Jurisdiction of Jurisdictional Assessing Officer Upheld Despite Faceless Scheme; Reassessment Notices Sustained in Delhi – All India Kataria Educational Society vs. ACIT (Delhi HC)
Facts of the CaseA batch of writ petitions, including those filed by All India
Kataria Educational Society and connected assessees, were filed before the
Delhi High Court challenging notices issued under Section 148 of...
Invalid Remand by CIT(A) Set Aside Where Jurisdictional Defect under Section 143(2) Not Adjudicated; Matter Restored to CIT(A) – Akasaki Technology (P) Ltd. vs. PCIT (Delhi HC)
Facts of the CaseThe assessee, Akasaki Technology (P) Ltd., filed its return of
income for Assessment Year 2012–13 on 28.09.2012 declaring total income of
₹48,51,840. The assessment was reopened under Section 147 o...
Draft Income Tax Rule 2026, Video Recording UNION BUDGET 2026, Memo, FAQ, Key Features & Virtual Webinar on UNION BUDGET 2026 – Comprehensive Analysis of Direct and Indirect Tax Proposals (Monday, 02 February 2026 | 5:00 PM – 7:00 PM
Draft Income Tax Rule 2026https://incometaxindia.gov.in/Documents/draft-income-tax-rules/draft-Income-tax-Rules-2026.pdf Link of Video Recordinghttps://www.youtube.com/watch?v=Za1eZR0efPkLink Finance Billhttps://myt...
Refund of Unutilised ITC Post-Amalgamation Not Permissible Without Complete ITC Transfer: Gujarat High Court in M/s Alstom Transport India Ltd. v. Additional Commissioner, CGST & CE (Appeals) | Relying on VKC Footsteps (SC)
1. Background & Factual Matrix
Three
Alstom group companies, including Alstom Rail Transportation India
Pvt. Ltd. (ARTIPL), were amalgamated into Alstom Transport India Ltd.
(ATIL) ...
GST Search and Seizure under Section 67 CGST Upheld at Investigation Stage; Allegations of Coercion, Illegal Entry and Privacy Violation Rejected – Modern Creation vs. Principal Commissioner CGST Delhi East (Delhi High Court)
Facts of the
CaseModern Creation, a partnership firm controlled by
members of the Gumber family, filed a writ petition as part of a batch of
connected matters led by Genesis Enterprises, challenging inspection, search...
Redemption Fine Held Covered Under Sabka Vishwas Scheme; Discharge Certificate Directed to Be Issued in Seizure Cases – Lokesh Pathak vs. Designated Committee SVLDRS (Delhi High Court)
Facts of the
CaseThe petitioner, Mr. Lokesh Pathak, along
with connected petitioners, was subjected to searches by the Directorate
General of Central Excise Intelligence in November 2004 at business and
residential p...
GST Department Directed to Re-Credit ITC Through Manual Intervention Where Portal Limitation Prevented Issuance of PMT-03 – Mohan Footcare Pvt. Ltd. vs. Deputy Commissioner CGST (Delhi High Court)
Facts of the
CaseThe petitioner, M/s Mohan Footcare Pvt. Ltd., filed
a writ petition seeking issuance of Form GST PMT-03 and re-credit of Input Tax
Credit amounting to ₹23,32,278. The petitioner had filed a refund c...
Redemption Fine Held Waived Under Sabka Vishwas Scheme in Seizure Cases; Discharge Certificate Directed – M.P. Pathak (Deceased) through LR vs. Designated Committee SVLDRS (Delhi High Court)
Facts of the
CaseLate Mr. M.P. Pathak, through his legal
representative, filed a writ petition as part of a batch of connected matters
arising from searches conducted by the Directorate General of Central Excise
Inte...
Search and Seizure under Section 67 CGST Upheld at Investigation Stage Despite Allegations of Coercion and Privacy Violation – Kabun Enterprises (OPC) Pvt. Ltd. vs. Principal Commissioner CGST Delhi East (Delhi High Court)
Facts of the
CaseKabun Enterprises (OPC) Private Limited filed a
writ petition challenging search and seizure proceedings conducted by the CGST
Department at the residential and business premises of entities controlle...
Writ Petition Against Massive GST Demand Not Entertained Where SCN Was Known and Reply Not Filed; Assessee Relegated to Statutory Appeal with Extended Limitation – Purshottam Ray vs. Principal Commissioner CGST (Delhi High Court)
Facts of the
CaseThe petitioner, Purshottam Ray, proprietor of M/s
P.R. Traders, filed a writ petition challenging the Order-in-Original dated
31.01.2025 passed by the Joint Commissioner, Adjudication, CGST Delhi Nort...