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Virender Kumar Jain vs Delhi GST Officer & Ors. (2023) – Retrospective Cancellation of GST Registration Set Aside for Lack of Reasons
Facts of the CaseThe petitioner, a 74-year-old proprietor of M/s Virendra
Wires, was engaged in manufacturing and trading of copper wires and was
registered under GST since 01.07.2017.Due to severe health issues, inclu...
Ottimo Visuals vs Commissioner of GST, Delhi West & Ors. (Delhi High Court, 2023) – Invalid GST Cancellation Due to Vague Show Cause Notice & Violation of Natural Justice (GST Act)
Facts of the CaseThe petitioner, Ottimo Visuals, challenged:
A Show
Cause Notice (SCN) dated 07.07.2022 proposing cancellation of GST
registration;
Order
dated 18.08.2022 cancelling GST registratio...
M/s Cube Highways and Transportation Assets Advisor Pvt. Ltd. vs Assistant Commissioner CGST & Ors. – Export of Services vs Intermediary under IGST Act
Facts of the CaseThe Petitioner, M/s Cube Highways and Transportation Assets
Advisor Pvt. Ltd., is engaged in providing investment advisory and
support services to its overseas group entity, I Squared Asia Advisors Pte...
Deepak Khandelwal (Proprietor, M/s Shri Shyam Metal) vs Commissioner of CGST, Delhi West & Anr. – Seizure of Cash and Silver under Section 67 CGST Act Held Illegal | Delhi High Court (2023)
Facts of the CaseThe petitioner, a proprietor engaged in trading of non-ferrous
metals, was subjected to a search operation conducted at his residential
premises on 28.01.2020 under Section 67(2) of the CGST Act. Durin...
M/s Cube Highways and Transportation Assets Advisor Pvt. Ltd. vs Assistant Commissioner CGST & Ors. (Delhi High Court, 2023) Advisory Services to Foreign Entity Not ‘Intermediary Services’ – Eligible as Export of Services under GST
Facts of the CaseThe petitioner, M/s Cube Highways and Transportation Assets
Advisor Pvt. Ltd., is engaged in providing investment advisory and
support services to its overseas group entity, I Squared Asia Advisors Pte...
M/s Cube Highways and Transportation Assets Advisor Pvt. Ltd. vs Assistant Commissioner CGST & Ors. – Delhi High Court on ‘Intermediary Services’ and Export of Services under GST
Facts of the CaseThe Petitioner, M/s Cube Highways and Transportation Assets
Advisor Pvt. Ltd., is engaged in providing investment advisory and
support services to its overseas group entity, I Squared Asia Advisors Pte...
Shri Jatin Gupta @ Parul vs Directorate General of GST Intelligence Unit Delhi (2023) – Delhi High Court on Pre-Arrest Protection under GST Law
Facts of the CaseThe petitioner filed a writ petition seeking protection
against arrest in relation to summons issued under Section 70 of the CGST Act,
2017. The petitioner contended that the summons were not properly ...
Delhi High Court | KS Commodities Private Limited vs Assistant Commissioner, CGST (Connaught Place Division) (2023) – ITC Refund on Export of Sugar | Correlation of Input Services under GST
Facts of the CaseThe petitioner, KS Commodities Private Limited, is engaged in
the export of agricultural commodities including rice and sugar. For the tax
period of December 2021, the petitioner exported sugar and cla...
Best Crop Science Pvt. Ltd. vs Superintendent, CGST Delhi West & Ors. (Delhi High Court, 2023)
Facts of the Case
The
petitioner, Best Crop Science Pvt. Ltd., was subjected to search
operations on 05.05.2022 and 26.08.2022 under Section 67(2) of the
CGST Act.
An order
of prohibition was...
Gopal Corporates LLP vs Commissioner Delhi East GST & Union of India | Delhi High Court | Section 3A Central Excise Act – Determination of Duty on Packing Machines
Facts of the CaseThe petitioner, a manufacturer of flavoured chewing tobacco,
was liable to pay excise duty under capacity-based taxation governed by
Section 3A and CTUT Rules.During June 2012, July 2012, and February ...