Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Reassessment Order under Section 148A Set Aside Where GST Proceedings on Same Transaction Closed Subsequently; Matter Remanded for Fresh Consideration – Vedanta Limited vs. ACIT (Delhi HC)
Facts of the CaseThe petitioner, Vedanta Limited, filed a writ petition
challenging a notice dated 24.03.2025 issued under Section 148A(1) of the
Income-tax Act, 1961 and the consequent order dated 23.06.2025 passed un...
Fresh GST Registration Cannot Be Denied During Pendency of Appeal After Statutory Pre-Deposit: Section 107(7) Applied – Sarabjeet Singh vs. Commissioner of SGST (Delhi High Court)
Facts of the CaseThe
petitioner, Shri Sarabjeet Singh, proprietor of M/s Khurana Associates, had an
earlier GST registration which was cancelled following disruption of business
during the COVID-19 period. A show caus...
Fraudulent ITC Recipient Case Not Entertained in Writ; Assessee Relegated to Statutory Appeal with Time Protection – Sardar Auto Traders vs. Additional Commissioner CGST (Delhi HC)
Facts of the CaseThe
petitioner, Sardar Auto Traders, challenged an order dated 4 February 2025
issued in Form GST DRC-07 for Assessment Year 2017-18 under the CGST Act. The
investigation was initiated based on a refe...
GST Adjudication Order Set Aside for Non-Consideration of Reply; Matter Remanded with Personal Hearing Subject to Supreme Court Decision on Section 168A Notifications – RSA Impex LLP vs. Commissioner of DGST (Delhi HC)
Facts of the CaseThe
petitioner, RSA Impex LLP, challenged a show cause notice dated 31 May 2024 and
the consequent adjudication order dated 20 August 2024 raising a demand of
₹13,38,244. The petitioner also challen...
Jurisdictional AO’s Power to Issue Reassessment Notices Reaffirmed Despite Faceless Scheme; Writ Dismissed Following TKS Builders – Sumanglam Sewa Aivam Education Samiti vs. ACIT (Delhi HC)
Facts of the CaseThe petitioner, Sumanglam Sewa Aivam Education Samiti, filed
a writ petition challenging notices issued under Section 148 of the Income-tax
Act by the Assistant Commissioner of Income Tax, Central Circ...
Payments for Cloud-Based E-Invoicing Services Not Fees for Technical Services under India–UK DTAA: Make Available Test Not Satisfied – Tungsten Automation England Ltd. vs. DCIT (Delhi High Court)
Facts of the CaseThe
appellant, Tungsten Automation England Limited, a company incorporated and tax
resident of the United Kingdom, was engaged in providing electronic invoicing
services through its proprietary cloud-...
Section 264 Revision Against Section 143(1) Intimation Allowed; Refund Directed Despite Pending SLP Argument – Shangri-La International Hotel Management Pte. Ltd. vs. CIT (International Tax) (Delhi HC)
Facts of the CaseThe petitioner, Shangri-La International Hotel Management
Pte. Ltd., filed a writ petition challenging an order dated 26.03.2025 passed
by the Commissioner of Income-Tax (International Tax)-3 under Sec...
₹48 Crore GST Demand in Fake ITC Case Not Entertained in Writ; Assessee Relegated to Statutory Appeal with Limited Time Relief – Samyak Jain vs. Superintendent (Adjudication), Central GST Delhi (Delhi HC)
Facts of the CaseThe
petitioner, Samyak Jain, challenged an adjudication order dated 31 January 2025
raising a GST demand exceeding ₹48 crore. The petitioner was earlier registered
under the VAT regime under the tra...
Delay of Nine Months in Filing Revised Return Not a Genuine Hardship; Condonation under Section 119(2)(b) Rightly Rejected – Sanjay Khurana vs. Income Tax Department (Delhi HC)
Facts of the CaseThe petitioner, Sanjay Khurana, filed a writ petition
challenging an order dated 05.08.2025 passed by the Principal Commissioner of
Income Tax rejecting his application under Section 119(2)(b) of the I...
Repeated Non-Compliance Justifies Retrospective Cancellation of GST Registration; Writ Dismissed with Liberty to Seek Fresh Registration – M/s Shyam Enterprises vs. Superintendent CGST (Delhi HC)
Facts of the CaseThe
petitioner, M/s Shyam Enterprises, obtained GST registration on 17 October
2022. On 29 July 2023, the petitioner applied for cancellation of registration.
The Department sought additional informat...