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M/s Apex Traders vs Commissioner of Central Taxes, GST Delhi (North) | Delhi High Court | Provisional Attachment, Fake Petitioner & Perjury under CrPC
Facts of the Case
The
petitioner challenged a provisional attachment order dated 31.12.2019,
claiming it had lapsed and was no longer valid.
The
Revenue submitted that the attachment was not extend...
PR. Commissioner of Central Tax vs M/s Anglo American Services India Pvt. Ltd. (2022:DHC:3168-DB) – Delhi High Court | Delay Condonation & Monetary Limit Circular Binding on Revenue
Facts of the CaseThe present appeals were filed by the Revenue against a common
order dated 01.08.2018 passed by the Customs, Excise and Service Tax Appellate
Tribunal (CESTAT) in multiple service tax appeals. The resp...
PR. Commissioner of Central Tax vs M/s Anglo American Services India Pvt. Ltd. | Delay Condonation & Monetary Limit – Section 35G Central Excise Act | Delhi High Court (2022:DHC:3168-DB)
Facts of the CaseThe present appeals were filed by the Revenue challenging a common
order dated 01.08.2018 passed by the Customs, Excise and Service Tax Appellate
Tribunal (CESTAT) in multiple service tax appeals. The ...
Delhi International Airport Limited vs Commissioner of CGST & Central Excise Appeals Delhi II & Ors. (2022:DHC:3453-DB) (Service Tax Refund – Violation of Natural Justice – Section 11B & Section 35C of Central Excise Act, 1944)
Facts of the CaseThe Petitioner, Delhi International Airport Limited, sought a
refund of Service Tax amounting to ₹39,09,130/- which had been paid twice,
once through challan and again through utilization of CENVAT c...
M/s Balaji Enterprises vs Principal Additional Director General, Directorate General of GST Intelligence & Ors. (Delhi High Court, 2022) – Invalid GST Cancellation Due to Vague SCN and Violation of Natural Justice
Facts of the CaseThe present writ petition was filed challenging the order
dated 04.05.2022 whereby the GST registration of the petitioner, M/s Balaji
Enterprises, was cancelled by the Superintendent, Ward-66. The canc...
Pratibha-Mosinzhstroi Consortium vs Commissioner of CGST | Delhi High Court Sets Aside GST Registration Cancellation Due to Defective SCN (CGST Act, 2017)
Facts of the CaseThe petitioner consortium’s GST registration was cancelled
pursuant to a show cause notice dated 08.07.2021. The notice failed to disclose
any specific reasons for the proposed action. Subsequently, ...
Swastik Plastics vs Commissioner of DGST (Delhi High Court, 2022) – Bias in Adjudication under Section 74 of DGST Act Leads to Fresh Proceedings
Facts of the CaseThe petitioner challenged an order dated 11.03.2022 passed by
the Assistant Commissioner under Section 74 of the Delhi Goods and Services
Tax Act, 2017. The primary contention was that the same officer...
Brilliant Metals Pvt. Ltd. vs Commissioner of DGST (Delhi High Court) – Adjudication Order Set Aside Due to Circular Dated 20.09.2022 | Section 6(2)(b) CGST Act
Facts of the CaseThe petitioner, Brilliant Metals Pvt. Ltd., filed a
writ petition challenging the adjudication order dated 20.05.2022, which
had arisen from a show-cause notice dated 08.02.2022.The petitioner confined...
Bimal Kothari vs Assistant Commissioner (DSGST) & Ors. | GST Registration Cancellation Set Aside Due to Violation of Rule 25 CGST Rules, 2017 | Delhi High Court (2022)
Facts of the CaseThe petitioner challenged the order dated 17.12.2018 whereby
his GST registration was cancelled by the respondent authority. The
cancellation was primarily based on the allegation that the petitioner w...
East India Hotels Ltd. vs Commissioner of Customs, Central Excise & Central GST, New Delhi – Non-Scheduled Aircraft Use & Customs Duty Exemption under Notification No. 21/2002-CUS
Facts of the Case
The
appellant, East India Hotels Ltd., imported an aircraft (Hawker 850 XP)
claiming exemption under Notification No. 21/2002-CUS.
The
exemption required that the aircraft be used...