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M/s Mahajan Fabrics Pvt. Ltd. vs Commissioner, CGST & Ors. (2023) – Refund Cannot Be Denied on Mere Suspicion Without Evidence | Delhi High Court
Facts of the CaseThe petitioner filed an application seeking refund of CGST
under Section 54 read with Rule 89(1) of the CGST Rules. The refund amount of
₹22,32,502/- was sanctioned by the Assistant Commissioner thro...
Anil Kumar vs GST Commissioner & Ors – Fraudulent GST Registration Using Identity Documents | Delhi High Court Directs Inquiry & Representation Disposal under GST Law
Facts of the CaseThe petitioner, Anil Kumar, a street vendor operating near Old
Delhi Railway Station, discovered that a GST registration had been fraudulently
obtained in his name without his knowledge or consent. The...
Principal Commissioner, CGST, Delhi-South vs M/s Emaar MGF Land Ltd. – Extended Limitation, CENVAT Credit & Taxability of Construction Services | Delhi High Court (2023)
Facts of the Case
The
respondent (Emaar MGF Land Ltd.) was engaged in construction and sale
of residential flats.
It
entered into two agreements:
Construction
Agreement
Agreement
...
Globus Real Infra Pvt. Ltd. vs Additional Commissioner, CGST Appeals-II (Delhi High Court, 2023) – GST Refund on Lease Transactions & Impact of IBC Resolution Plan
Facts of the Case
The
petitioner entered into a lease agreement dated 01.04.2015 with
Bhushan Steel Limited (now Tata Steel BSL Ltd.) for leasing immovable
property.
CIRP
proceedings were ini...
M/s Balaji Exim vs Commissioner, CGST & Ors. (Delhi High Court, 2023) – Refund of ITC Cannot Be Denied on Mere Suspicion of Fake Invoices under Section 16 CGST Act
Facts of the CaseThe petitioner, M/s Balaji Exim, filed refund
applications seeking refund of unutilized ITC on exports, including IGST and
Cess. The refund claims were rejected by the department on the ground that the...
M/s Balaji Exim vs Commissioner, CGST & Ors. (Delhi High Court, 2023) – Refund of ITC Cannot Be Denied on Mere Suspicion of Fake Invoices
Facts of the CaseThe Petitioner, M/s Balaji Exim, filed refund
applications dated 11.09.2020 and 12.09.2020 seeking refund of unutilized Input
Tax Credit (ITC) amounting to ₹72,03,961 and ₹12,40,270 respectively,
...
DL Support Services India Pvt. Ltd. vs Additional Commissioner CGST Appeals II Delhi & Anr. (2023) – Appellate Authority Cannot Introduce New Grounds Beyond Show Cause Notice | Delhi High Court
Facts of the CaseThe petitioner, DL Support Services India Private Limited,
filed a writ petition challenging an appellate order dated 19.04.2022 denying
refund of Integrated GST paid on export of services for April 20...
M/s Ernst and Young Limited vs Additional Commissioner CGST Appeals-II Delhi & Anr – Intermediary Services vs Export of Services under IGST Act (Delhi High Court 2023)
Facts of the CaseThe Petitioner, an Indian branch office of Ernst & Young
Limited (UK), provided professional consultancy and advisory services to
overseas group entities such as EY US, EY Australia, EY UK, and EY ...
Ohmi Industries Asia Private Limited vs Assistant Commissioner, CGST (Delhi High Court, 2023) – Refund of IGST on Export of Services Not Governed by Rule 89(4) of CGST Rules
Facts of the CaseThe Petitioner, Ohmi Industries Asia Private Limited,
filed a refund application dated 29.05.2020 seeking refund of ₹3,99,187/-
towards Integrated Goods and Services Tax (IGST) paid on export of serv...
M/s Ohmi Industries Asia Pvt. Ltd. vs Assistant Commissioner, CGST (Delhi High Court, 2023) – Refund of IGST on Market Research Services Not Intermediary Service
Facts of the CaseThe petitioner, M/s Ohmi Industries Asia Private Limited,
is an Indian company providing services to its foreign affiliate, OHMI
Industries Ltd., Japan. The petitioner entered into two agreements for:
...