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Archit Khandelwal Proprietor M/s Archit Enterprises vs Principal Commissioner of DGST Delhi – Retrospective GST Cancellation Must Be Reasoned and Not Mechanical (Delhi High Court)
Facts of the CaseThe Petitioner, engaged in the business of metal trading, held
a valid GST registration. Subsequently, due to closure of business, the
Petitioner applied for cancellation of registration.Despite this:
...
Laxmi Traders (Proprietor Dipanshu Garg) vs Principal Commissioner of GST, Department of Trade and Taxes & Anr. – Demand Order Quashed for Violation of Natural Justice under Section 73 CGST Act
Facts of the Case
The
petitioner challenged an order dated 07.02.2024 whereby a tax demand
was created and adjusted against blocked Input Tax Credit (ITC).
The
impugned order was stated to be passe...
Hansraj Tiles World vs Commissioner of DGST Delhi & Ors. – Retrospective GST Cancellation Set Aside Due to Lack of Reasons under Section 29 CGST Act
Facts of the CaseThe Petitioner, Hansraj Tiles World, engaged in the
business of trading sanitary goods, held a valid GST registration. Due to
business closure arising from lockdown conditions and the ill health of the...
M/s Kotdwar Steel Limited vs Directorate General of GST Intelligence & Anr. (Delhi High Court, 2024)
Facts of the CaseThe petitioner, M/s Kotdwar Steel Limited, challenged
an order dated 14.02.2024 whereby its cash credit account maintained with
Canara Bank was provisionally attached by the respondent authority, i.e.,...
Bakshi Aerosole vs Commissioner of DGST Delhi & Ors. – Delhi High Court Sets Aside Retrospective GST Cancellation Due to Lack of Reasoned Order under Section 29(2) CGST Act
Facts of the CaseThe petitioner, a business engaged in manufacturing
containers, challenged:
Order
dated 01.03.2024 dismissing appeal on limitation grounds
Order
dated 24.09.2019 cancelling GST registra...
Mohd Zahid vs Sales Tax Officer Class II/AVTO Ward 10 Zone 2, State GST, Delhi & Anr. — Non-Speaking GST Order Set Aside for Lack of Proper Consideration of Reply under Section 73 CGST Act
Facts of the CaseThe Petitioner challenged an order dated 15.02.2024 passed
under Section 73 of the CGST Act, whereby a substantial demand of ₹7.87 crore
(including penalty) was raised pursuant to a Show Cause Notice...
DMI Alternatives Private Limited vs Additional Commissioner CGST Appeals-I Delhi & Ors. — Refund Limitation under Section 54 CGST Act Clarified (Delhi High Court)
Facts of the CaseThe petitioner, DMI Alternatives Private Limited, mistakenly
reported intra-State supply as inter-State supply while filing GSTR-1 for
November 2017. As a result, tax was incorrectly paid under IGST in...
Dish TV India Ltd. vs GST Officer, Ward-209, New Delhi & Ors. | Delhi High Court Sets Aside Non-Speaking GST Order Passed Without Considering Reply (Section 73 CGST Act)
Facts of the CaseThe petitioner, Dish TV India Ltd., challenged an order
dated 30.12.2023 passed by the GST authorities under Section 73 of
the Central Goods and Services Tax Act, 2017, whereby a demand of ₹77,80,646...
Decolene Fibers Pvt. Ltd. vs Commissioner DGST & Ors. – Delhi High Court Sets Aside Non-Speaking GST Order under Section 73 CGST Act
Facts of the CaseThe Petitioner challenged an order dated 30.12.2023 passed
under Section 73 of the CGST Act, whereby a demand of ₹88,34,701 along with
penalty was raised pursuant to a Show Cause Notice dated 24.09.2...
SIS Limited vs Assistant Commissioner (DGST) Ward 201, 203 & 206 – Delhi High Court Sets Aside Cryptic GST Order for Non-Application of Mind under Section 73 CGST Act
Facts of the CaseThe Petitioner challenged an order dated 29.12.2023 passed
under Section 73 of the CGST Act, whereby a tax demand of ₹1,51,05,808/- along
with penalty was confirmed pursuant to a Show Cause Notice da...