Tax Laws : An Important View of High Court

 Tax Laws : An Important View of High Court

An important Judgment was passed on 26 October 2017 by Hon'ble Delhi High Court.

It has been commented at page 25 and 26 of On Quest Merchandising Pvt Ltd v GNCTD [2017] GCtR 2734 (Delhi) thus : - 

"It is trite that a law that is not capable of honest compliance will fail in achieving its objective. If it seeks to visit disobedience with disproportionate consequences to a bona fide purchasing dealer, it will become vulnerable to invalidation on the touchstone of Article 14 of the Constitution."

Kindly note that full text Judgments of Hon'ble Delhi High Court can be downloaded absolutely free of cost from the official website at the link 

https://delhihighcourt.nic.in/judgment

Written by 

Vishal

Delhi

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