Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Amit Gupta vs Directorate General of GST Intelligence Headquarters (2022:DHC:1661) – Bail Cancellation Quashed | Validity of ITC Utilization for Bail Condition under CGST Act
Facts of the
CaseThe petitioner,
Amit Gupta, was alleged to be the mastermind behind fraudulent availment of
Input Tax Credit (ITC) through non-existent firms, involving approximately
₹27.05 crores and total ITC ex...
M/s Shakti Oil and Chemical Co. vs Commissioner of DGST Delhi & Ors. | Delhi High Court on Sealing of Business Premises under Section 67 CGST/DGST Act
Facts of the CaseThe petitioner, M/s Shakti Oil and Chemical Co.,
challenged an impugned order dated 04.04.2022, whereby its business
premises were sealed by the GST authorities. The petitioner contended that such
sea...
Blue Water Expotrade India Pvt. Ltd. vs The Principal Commissioner of GST & Anr. – Provisional Attachment under Section 83 CGST Act | Delhi High Court
Facts of the CaseThe petitioner, Blue Water Expotrade India Pvt. Ltd.,
challenged the provisional attachment of its bank account maintained with ICICI
Bank by the GST authorities. The attachment order dated 13.10.2021 ...
Abhishek Gumber v. Commissioner of GST, New Delhi (2022:DHC:2514-DB) – Premature GST Demand Notice Set Aside Pending Appeal
Facts of the CaseThe petitioner challenged a Demand Notice dated 14.06.2022
(Form GST DRC-01A) issued by the respondent demanding:
Tax:
₹12,56,640/-
Interest:
₹4,52,390/-
Penalty:
₹12,56,...
MS Sun Flame Trading Pvt. Ltd. & Ors. vs Commissioner Central Excise & Central GST Commissionerate Delhi South (2022:DHC:2586-DB)
Facts of the CaseThe petitioners, namely M/s Sun Flame Trading Pvt. Ltd.,
M/s Blue Star International Pvt. Ltd., and M/s Atlantic International Trading
Pvt. Ltd., challenged the provisional attachment of 38 bank accoun...
Ms Sun Flame Trading Pvt Ltd & Ors. vs Commissioner Central Excise & Central GST Commissionerate Delhi South (2022:DHC:2586-DB) – Provisional Attachment of Bank Accounts under GST
Facts of the Case
The
petitioners, namely Ms Sun Flame Trading Pvt Ltd, M/s Blue Star
International Pvt Ltd, and M/s Atlantic International Trading Pvt
Ltd, had multiple bank accounts provisionally at...
MS Sun Flame Trading Pvt Ltd & Ors. vs Commissioner, Central Excise & Central GST Commissionerate Delhi South (2022:DHC:2586-DB)
Facts of the CaseThe petitioners, namely M/s Sun Flame Trading Pvt. Ltd.,
M/s Blue Star International Pvt. Ltd., and M/s Atlantic International Trading
Pvt. Ltd., approached the Delhi High Court challenging the provisi...
M/s Ankush Auto Deals vs Commissioner of DGST & Anr. – Statutory Interest on Delayed GST Refund under Section 56 CGST Act
Facts of the Case
The
petitioner, M/s Ankush Auto Deals, filed a refund application on 20.07.2021.
The
refund amount totaling ₹25,29,944 was processed in two tranches:
₹14,22,482
...
Commissioner of CGST Delhi East vs Anand and Anand (2022:DHC:3093-DB) – Refund of Unutilized CENVAT Credit on Export of Legal Services Allowed
Facts of the Case
The
respondent, Anand and Anand, is a law firm specializing in
intellectual property services and exporting legal services globally.
Around
75–80% of its revenue was derived fro...
Aditya Narayan Ojha (Amit Associates) vs Principal Commissioner, CGST Delhi North & Anr. (2022) – Delhi High Court Directs Restoration of GST Registration for Non-Compliance with Appellate Order
Facts of the CaseThe petitioner, Aditya Narayan Ojha (Amit Associates),
challenged the non-compliance of an Order-in-Appeal dated 07.01.2022,
through which the appellate authority had revoked cancellation of GST
regis...