Residential Leases used exclusively for Residential purposes are Exempt from GST
The Hon’ble Delhi High Court in the case of Mr. Gurdev Raj Kumar v. Collector of Stamps (Government of NCT […]
Delhi High Court
Delhi High Court held that Non-Passing of GST Rate-Cut Benefits by Increasing Product Quantity Amounts to Deceptive Practice and Violates Section 171 of the CGST Act
The Hon’ble Delhi High Court in Sharma Trading Company v. Union of India & Ors., order [W.P.(C) 13194/2018 order dated
Surprise inspection, search, and seizure, including of electronic devices and residential CCTV footage permissible, if properly justified by “reason to believe”
The Hon’ble Delhi High Court in the case of Genesis Enterprises & Ors. v. Principal Commissioner, CGST Delhi East &
FIRCs need not match Transaction-wise if Periodic remittance is proven and quashes demand, denial of ITC
The Hon’ble Delhi High Court in the case of Transformative Learning Solutions Pvt. Ltd. v. Commissioner, CGST Delhi East &
Appellate Authority can re-examine all aspects of the case, including evidence and submissions, and cannot remand the matter to the original authority
The Hon’ble Delhi High Court in the case of Sonu Monu Telecom Pvt. Ltd. v. Union of India [W.P.(C) 2926/2025,
Refund along with statutory interest allowed when wrongly adjusted against cancelled outstanding liability
The Hon’ble Delhi High Court in the case of Harbhajan Singh Thukral v. Government of NCT of Delhi, Department of
Delhi HC imposes Rs 35,000 cost on customs dept for prolonging matter related to tariff hike on flat panel display units
The Delhi High Court has imposed a cost of Rs 35,000 on the Central Board of Indirect Taxes (CBIC) and
Searches of advocates’ offices or records are allowed only on strong prima facie evidence under strict judicial safeguards, with limited access to related client data
The Hon’ble Delhi High Court in the case of Puneet Batra v. Union of India & Ors. [W.P.(C) 11021/2025, order
GST rate-cuts: Increasing quantity of product while charging same MRP will defeat purpose, says Delhi High Court
The Delhi High Court has said that whenever the GST Council reduces the tax rates on a product, the ultimate
Appellate Authority empowered to re-adjudicate refund claims taking into considerations new documentary evidence, facts and law
The Hon’ble Delhi High Court in the case of Chegg India Private Limited v. Assistant Commissioner CGST [W.P.(C) 11718/2025 &