AgustaWestland Case: Delhi High Court Refuses To Entertain Christian Michel's Plea Against India-UAE Extradition Treaty

The Delhi High Court on Monday (November 17) refused to entertain a petition filed by AgustaWestland VVIP chopper scam accused Christian Michel, challenging Article 17 of the India-UAE extradition treaty, executed back in the year 1999.Michel was extradited from Dubai under this treaty in December 2018. He argued that ordinarily, a requesting State (in this case India) can only prosecute...

Delhi High Court Monthly Digest: October 2025 [Citations 1236 - 1414]

Citations 2025 LiveLaw (Del) 1236 to 2025 LiveLaw (Del) 1414NOMINAL INDEXMEENAKSHI TYAGI v. UNION OF INDIA & ANR 2025 LiveLaw (Del) 1236ABID KHAN v. NATIONAL TESTING AGENCY & ORS 2025 LiveLaw (Del) 1237SELECT CITYWALK RETAIL PRIVATE LIMITED & ANR v. VARDHMAN AMRANTE PRIVATE LIMITED 2025 LiveLaw (Del) 1238VIPIN AHUJA v. STATE NCT OF DELHI AND ANR 2025 LiveLaw (Del) 1239AKHILESH AND...

GST Audit | Delhi High Court Sets Aside Show Cause Notice Issued Before Deadline To Reply To Pre-SCN, Says It Violates Natural Justice

The Delhi High Court has quashed the Show Cause Notice (SCN) issued to a company before conducting audit, holding that the authorities violated principles of natural justice by issuing the SCN before expiry of time granted to respond to the pre-SCN.A Division Bench of Justices Prathiba M. Singh and Shail Jain observed,“the Petitioner was given time to file submissions till 28th...

Delhi High Court Rejects Appeals By Customs House Clearing Agent Staff Penalised In ₹3.4 Crore Cigarette Smuggling Case

The Delhi High Court recently refused to show any leniency to two employees of a Customs House Clearing Agent (CHA), found involved in smuggling of cigarettes worth Rs.3,40,74,000/-.A division bench of Justices Prathiba M. Singh and Shail Jain observed that CHAs and their employees are responsible to ensure discharge of obligations under the Customs Brokers Licensing Regulations,...

'Fundamentally Flawed': Delhi High Court Criticises GST Dept For Demanding Tax On Total Turnover & Not Actual Sales Of Company

The Delhi High Court recently criticised the GST Department for demanding tax on the total turnover of a company, despite figures of the actual sales being available with it.A division bench of Justices Prathiba M. Singh and Shail Jain observed,“The Court finds a fundamental flaw in the approach of the Adjudicating Authority that, though the actual sales of the entire combo packs, on both...

Delhi High Court Allows Further Inspection Of CPU Seized From Advocate's Office, With Mandatory Presence Of Parties

The Delhi High Court has issued notice in the application by the GST Department seeking the handing over of the parsed hard drives of the seized Central Processing Unit (CPU) of an advocate, which is in possession of the IT Officers of the Court, for further examination.In doing so, the Court has instructed the presence of representatives from both sides, including a Court officer, and...

Principal ADG Of GST Intelligence Can Order Provisional Attachment Of Trader's Bank Account: Delhi High Court

The Delhi High Court recently refused to interfere with an order passed by the Principal Additional Director General, Directorate General of GST Intelligence (DGGI) provisionally attaching the bank accounts of a trader.The provisional attachment was challenged on the ground of competency of the officer to pass such an order.Petitioner had argued that in terms of Section 83 of the Central...

DDA Can't Prima Facie Levy GST On Conversion Of Property From Leasehold To Freehold: Delhi High Court

The Delhi High Court has prima facie observed that the Delhi Development Authority cannot levy GST on conversion of property from leasehold to freehold.A division bench of Justices Prathiba M. Singh and Shail Jain observed,“Prime facie, it clearly appears that conversion is nothing but a part of the process of sale of the immovable property by the DDA to purchasers and GST would not be...

GST Act | Three-Month Limit U/S 73(2) For Department To Issue SCN Is Mandatory, 'Technical Glitch' No Excuse: Delhi High Court

The Delhi High Court has held that the time limit set out under 73(2) of the Goods and Services Tax Act for issuance of show cause notice in relation to alleged short payment of tax, etc. is mandatory in nature, and cannot be excused on account of technical glitches on GST portal.A division bench of Justices Prathiba M. Singh and Shail Jain thus quashed a SCN issued after the 3-month...

Delhi High Court Finds Husband, Son Held Guilty Of Setting Woman Ablaze; Quotes Devotional Song On Purity Of Mother-Son Relationship

The Delhi High Court on Friday upheld the conviction of a husband and a son for murdering a woman by setting her on fire, holding that her dying declarations were consistent, voluntary and free from suspicion. A division bench comprising Justice Subramonium Prasad and Justice Vimal Kumar Yadav said that the woman had no reason to name her grown up son or husband to falsely implicate them,...

Customs Act | Delhi High Court Allows BSNL To Belatedly Challenge ₹12.63 Crore Penalty For Misdeclaration Of Goods

The Delhi High Court has allowed BSNL (Bharat Sanchar Nigam Limited) to belatedly challenge the Rs. 12,63,01,812/- imposed upon it by the Customs Department for misdeclaration of imported goods.A division bench of Justices Prathiba M. Singh and Shail Jain noted that the public autonomous service provider showed no valid justification for the delay in approaching CESTAT however, “considering...

Delhi High Court Slams ED For Freezing Woman's Bank Accounts By Issuing 'Cryptic' Orders, Says 'Suspicion' Not 'Reason To Believe'

The Delhi High Court on Friday slammed the Enforcement Directorate (ED) for freezing bank accounts of a woman on mere suspicion, while setting aside the agency's orders calling them “cryptic” in nature. A division bench comprising Justice Subramonium Prasad and Justice Harish Vaidyanathan Shankar observed that “suspicion” cannot be equated to a “reason to believe” and cannot also...