Person Arrested U/S 69 CGST Act Must Be Communicated Grounds Of Arrest 'In Writing': Delhi High Court

The Delhi High Court has held that grounds of arrest must be furnished to a person arrested under Section 69 of the Central Goods and Services Tax Act, 2017, 'in writing'.Justice Anish Dayal held that the Supreme Court's judgments in Pankaj Bansal and Arvind Kejriwal with respect to offence under PMLA and in Prabir Purkayastha with respect to offences under UAPA will also apply to offences...

Elections To All Bar Associations Shall Be Held On February 07: Delhi High Court

The Delhi High Court has recently ordered that elections to all Bar Associations in the national capital shall be held on February 07, 2025.A full bench comprising of Justice Yashwant Varma, Justice Rekha Palli and Justice C Hari Shankar decided the date after taking into consideration the submissions made by counsels as well as bearing in mind various preparatory steps liable to be taken for holdings of elections with due expedition. “The elections to all Bar Associations in Delhi shall...

Delhi High Court Monthly Digest: November 2024 [Citations 1193 - 1304]

Citations 2024 LiveLaw (Del) 1193 to 2024 LiveLaw (Del) 1304NOMINAL INDEXHARI OM SHARMA v. SAUMAN KUMAR CHATTERJEE & ANR 2024 LiveLaw (Del) 1193Jeewraj Singh Shekhawat vs. UOI & Ors 2024 LiveLaw (Del) 1194MATTHEW JOHNSON DARA v. HINDUSTAN URVARAK AND RASAYAN LTD 2024 LiveLaw (Del) 1195MOHD. JALALUDDIN v. STATE and other connected matters 2024 LiveLaw (Del) 1196Abdul Khalid Saifi v....

There Cannot Be 'Disconnect' Between Reasons For Initiating Reassessment U/S 147 Of IT Act & Grounds On Which Final Order Is Passed: Delhi HC

The Delhi High Court has held that only 'original reasons' which formed the basis for initiating reassessment proceedings under Section 147 of the Income Tax Act can be taken into consideration by the Assessing Officer, for coming to the conclusion that income had escaped assessment. A division bench of Justice Yashwant Varma Hon'ble Mr. Justice Dharmesh Sharma observed that there...

Service Tax Not Prima Facie Leviable On Amounts Claimed As Performance Linked Incentives/Commission: Delhi High Court

The Delhi High Court has prima facie observed that service tax is not leviable on amounts claimed by an Assessee as commission or performance linked benefit. A division bench of Justices Yashwant Varma and Dharmesh Sharma cited the decision of a Larger Bench of the CESTAT in Kafila Hospitality & Travels Pvt. Ltd. vs. Commr. Of S.T., Delhi (2023). In that case, the Tribunal...

2020 Delhi Riots: High Court Upholds Order Framing Charges Against Accused, Says 'Evidence Will Be Filtered In The Crucible Of Trial'

The Delhi High Court has upheld a trial court order framing charges against one Salim Malik booked in a case related to the 2020 North-East Delhi riots.Justice Anish Dayal rejected Malik's plea against the trial court order that framed charges against him for the offences under Sections 147(Punishment for rioting), 148(Rioting, armed with deadly weapon), 427(Mischief causing damage to the...

Mobile Towers Are Not Immovable Property, They Are Eligible For Input Tax Credit: Delhi High Court Allows Airtel's Plea

The Delhi High Court has held that mobile/ telecommunication towers are movable properties, eligible for availing input tax credit under the Central Goods and Services Tax Act, 2017. A division bench of Justices Yashwant Varma and Girish Kathpalia further held that telecom towers fall outside the scope of Section 17(5) of the CGST Act which sets out various goods and services...

Rule 8D Of IT Rules Can Be Invoked Only If Assessee's Computation Of Expenses Attributable To Earning Exempt Income Is Found Inadequate: Delhi HC

The Delhi High Court has held that recourse to Rule 8D of the Income Tax Rules, 1962 for computing disallowance under Section 14A of the Income Tax Act is available only if the Assessee's computation of expenses attributable to earning exempt income, is found to be inadequate. Rule 8D provides a mechanism to determine the expenditure in relation to exempt income. In the case at...

Delhi High Court Quashes ED's Denial Of NOC To Times Of India Group For Overseas Investments

The Delhi High Court has quashed the Enforcement Directorate's (ED) decision to deny No Objection Certificates (NOC) under Foreign Exchange Management (Overseas Investment) Rules, 2022 to media conglomerates Bennet Coleman & Co. Ltd and its subsidiary the Times Internet Limited, the digital venture of the Times of India Group.Noting that the denial of NOC lacked any clear or rational...

Delhi HC Deprecates Practice Of GST Authorities Issuing 'Template Orders', Says Rejection Of Reply To SCN Must Be On Merits

The Delhi High Court recently granted relief to a logistics company aggrieved by the decision of Assistant Commissioner, GST, rejecting its reply to a show cause notice by way of a 'template' order. A division bench of Justices Prathiba M. Singh and Amit Sharma observed that a SCN, which seeks to impose further liabilities (including penalties) upon assesses, has to be decided...

Undermines His Right To Livelihood: Delhi HC Orders De-Freezing Of Chhole-Bhature Vendor's Bank Account In Alleged Cyber Fraud Of ₹105

Finding no justification for freezing the bank account of a "small-scale vendor" selling Chhole-Bhature for alleged cyber fraud of Rs. 105, the Delhi High Court observed that the freezing of the bank account violates the vendor's right to earn and live with dignity, as guaranteed under Article 21 of the Constitution.“Indubitably, passing of an order of freezing the entire bank account of...

Order Rejecting Plea For Extension Of Investigation Period From Initial 90 To 180 Days Under UAPA Appealable, Not Interlocutory: Delhi HC

The Delhi High Court has recently held that an order rejecting the application for extension of period of investigation from initial 90 to 180 days under Section 43D(2) of UAPA is an appealable order and not an interlocutory order.A division bench comprising of Justice Prathiba M Singh and Justice Amit Sharma said that the finality attached to such an order would be that the prosecution may...