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Rakesh Kumar Garg vs Assistant Commissioner GST Department Ward No. 207, Delhi & Ors. (2022:DHC:475-DB) GST Registration Cancellation | Section 29(2) CGST Act | Voluntary Surrender vs Suo Moto Cancellation | Delhi High Court Judgment
Facts of the CaseThe petitioner, Rakesh Kumar Garg, filed a writ
petition seeking enforcement of an appellate order dated 5th April 2021. The
petitioner had applied for voluntary cancellation of GST registration
(GSTI...
Karamjit Jaiswal vs Commissioner of Central Taxes GST Delhi East – Delhi High Court on Lapse of Provisional Attachment under Section 83 CGST Act, 2017
Facts of the CaseThe Petitioner, Karamjit Jaiswal, challenged a letter dated 27
November 2020 issued by the Respondent authority directing provisional
attachment of his immovable properties and bank accounts. The Petit...
ANS Constructions Pvt. Ltd. vs Commissioner of Central Tax GST & Anr. (Delhi High Court, 2022) – GST Audit Proceedings & Binding Precedent on Issue Already Decided
Facts of the CaseThe petitioner, ANS Constructions Pvt. Ltd., filed a
writ petition challenging the initiation and continuation of GST audit
proceedings by the respondent authorities.An interim order dated 26 July 2019...
Anuj Goel (Proprietor of M/s Goel Trading Company) & Shikha Goel (Proprietor of M/s A.S. Foods) vs The Commissioner CGST Delhi East Commissionerate & Anr.
Facts of the Case
The
attachment was made under powers conferred by Section 83 of the CGST Act.
No
fresh attachment orders or DRC-22 notices were issued thereafter.
The
petitioners approached th...
Naval Kumar & Ors. vs Commissioner of Central Taxes GST Delhi East (2022:DHC:879-DB) – Provisional Attachment under Section 83 CGST Act and Limited Debit Freeze Relief
Facts of the CaseThe petitioners challenged a letter dated 07 December 2020
issued under Section 83 of the CGST Act, whereby their bank accounts
and immovable properties were provisionally attached by the GST
authorit...
Anuj Goel & Anr. vs Commissioner, CGST Delhi East Commissionerate & Anr. (2022:DHC:880-DB) (Delhi High Court | W.P.(C) 3696/2022 & 3697/2022 | Decided on 08 March 2022)
Facts of the Case
The
Petitioners’ bank accounts were provisionally attached by the GST
authorities through orders dated 10th September 2020 and 11th
September 2020.
The
Petitioners approac...
M/s Pashupati Properties Estate Pvt. Ltd. vs Commissioner of Central Taxes GST Delhi (East) | Delhi High Court | Section 83 CGST Act | Provisional Attachment Ceases After One Year
Facts of the CaseThe Petitioner, M/s Pashupati Properties Estate Private
Limited, filed a writ petition challenging a letter dated 07 December 2020
issued by the Respondent authority under Section 83 of the CGST Act, 2...
Principal Commissioner, GST, Delhi South vs M/s Indraprastha Gas Limited (2022:DHC:1291-DB) – Delay of 1310 Days Not Condoned Due to Lack of Sufficient Cause under Limitation Law & CENVAT Credit Rules
Facts of the CaseThe appellant, Principal Commissioner, GST, Delhi South, filed
an appeal before the Delhi High Court challenging the order dated 14.11.2017
passed by the Customs, Excise and Service Tax Appellate Tribu...
Richie Rich Exim Solutions vs Commissioner of CGST Delhi South (2022:DHC:1216-DB) Delhi High Court | W.P.(C) 11138/2021 | Refund Rejection under GST | Violation of Natural Justice | Rule 92(3) CGST Rules
Facts of the CaseThe petitioner, Richie Rich Exim Solutions, filed a writ
petition seeking quashing of the refund rejection order dated 30.12.2020 passed
by the Assistant Commissioner, CGST Delhi South. The refund amou...
FADA Trading Private Limited vs Commissioner, Goods and Service Tax, State GST Department & Anr. (Delhi High Court, 2022) – GST Registration Restoration Due to Defective Show Cause Notice and Limitation Relief
Facts of the CaseThe petitioner, FADA Trading Private Limited, challenged an
order dated 26.10.2021 passed by the Appellate Authority under GST, whereby its
appeal was dismissed on the ground of limitation. The dispute...