Delhi High Court – smeaccountant

Delhi High Court Limits Retrospective GST Registration Cancellations

The Delhi High Court recently ruled that tax authorities cannot cancel a taxpayer's Goods and Services Tax (GST) registration retrospectively if the initial show cause notice (SCN) failed to explicitly…

Prasenjit Bhowmik June 2, 2026

Blog

Delhi High Court Clarifies Legal Threshold for Form 26A Certificate Issuance

Judicial Standards for Tax ComplianceThe Delhi High Court recently ruled that the issuance of a Form 26A certificate cannot be mandated through judicial intervention without rigorous verification of the underlying…

Prasenjit Bhowmik June 2, 2026

Blog

Delhi High Court Rules Companies Cannot Incur Personal Expenses, Overturning Car and Telephone Disallowances

Delhi High Court clarifies corporate tax law, ruling companies cannot incur personal expenses and overturning car and telephone disallowances.

Prasenjit Bhowmik June 2, 2026

Blog

Delhi High Court Limits Tax Reassessment Powers in Landmark Ruling

The Delhi High Court has officially quashed a tax reassessment notice issued by the Income Tax Department on March 31, 2024, ruling that the action exceeded the statutory ten-year limitation…

Prasenjit Bhowmik June 1, 2026

Blog

Delhi High Court Expands Definition of ‘Legal Representative’ in Tax Reassessment Cases

Delhi High Court expands 'legal representative' in tax reassessment, allowing fathers to receive notices for deceased, impacting many cases.

Prasenjit Bhowmik May 28, 2026

Blog

Delhi Consumer Court Rules Against Tata Power in Decades-Long Advocate Chamber Tariff Dispute

Delhi Consumer Court ruled against Tata Power in a decades-long dispute over advocate chamber tariffs, exposing systemic compliance failures by power companies.

Prasenjit Bhowmik May 22, 2026

Taxation and Legal Insights

Delhi High Court Rules Unsigned Section 148 Notices Valid Under Digital Era Provisions

Delhi High Court validates unsigned Section 148 income tax notices, confirming their legal enforceability in the digital age if the officer is identifiable.

Prasenjit Bhowmik May 22, 2026