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₹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...
Unsecured Loan under Section 68 Held Genuine; No Requirement to Prove Source of Source Prior to Finance Act 2022 – PCIT-4 vs. KRBL Infrastructure Ltd. (Delhi HC)
Facts of the CaseA search and seizure operation under Section 132 was
conducted on the KRBL Group on 30.03.2016. Pursuant thereto, assessment for
Assessment Year 2014-15 was completed under Section 153A read with Secti...
Penalty of ₹285 Crore under Section 122(1A) for Fraudulent ITC Not Interfered in Writ; Assessee Relegated to Statutory Appeal – Bhupender Kumar vs. Additional Commissioner CGST (Delhi HC)
Facts of the CaseThe
petitioner, Bhupender Kumar, a GST consultant, challenged an adjudication order
dated 01.02.2025 passed by the Additional Commissioner (Adjudication), CGST
Delhi North, imposing a penalty of ₹2,...
No Addition under Section 153A in Absence of Incriminating Material for Unabated Year; Revenue Appeal Dismissed Following Abhisar Buildwell – PCIT-1 vs. Mirage Homes Pvt. Ltd. (Delhi HC)
Facts of the CaseThe Revenue filed an appeal under Section 260A of the
Income-tax Act challenging the order dated 16.05.2023 passed by the Income Tax
Appellate Tribunal in ITA No. 2624/DEL/2016 relating to Assessment Y...
Refund Directed with Interest Where Deficiency Memo Not Traceable; Assessee Granted Statutory Appeal for Earlier Rejection – M/s Sisla Laboratories vs. Deputy Commissioner of CGST (Delhi HC)
Facts of the CaseThe
petitioner, M/s Sisla Laboratories, filed two refund applications under Section
54(3) of the CGST Act. The first application dated 17.05.2019 related to the
period July 2017 to March 2018 claiming...
Ex Parte GST Adjudication Set Aside Where SCN Uploaded Only on ‘Additional Notices’ Tab; Matter Remanded with Portal Access and Hearing Directions – M/s Trans India Logistics vs. GSTO Ward-60 (Delhi HC)
Facts of the CaseThe
petitioner, M/s Trans India Logistics, challenged the show cause notice dated
29 September 2023 and the consequential adjudication order dated 23 December
2023 pertaining to Financial Year 2017–...
GST Adjudication Order Set Aside for Lack of Opportunity; Reply Permitted Subject to Outcome of Supreme Court on Section 168A Notifications – M/s Rau’s IAS Study Circle vs. GSTO-41 (Delhi HC)
Facts of the CaseThe
petitioner, M/s Rau’s IAS Study Circle, a civil services coaching institute,
filed a writ petition challenging a show cause notice dated 21 May 2024 and the
consequential adjudication order date...
No Addition under Section 153A in Absence of Incriminating Material for Unabated Year; Revenue Appeal Dismissed Following Abhisar Buildwell – PCIT-1 vs. Mirage Homes Pvt. Ltd. (Delhi HC)
Facts of the CaseThe Revenue filed an appeal under Section 260A of the
Income-tax Act challenging the order dated 16.05.2023 passed by the Income Tax
Appellate Tribunal in ITA No. 2624/DEL/2016 relating to Assessment Y...