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STP Limited vs Registrar of Trade Marks (Delhi High Court, 2023) – Trademark Refusal Set Aside under Sections 9 & 11 of Trade Marks Act
Facts of the CaseThe Appellant, STP Limited, filed a trademark application for “ShaliSBR
Latex (Device)” under Class 19 for building materials and related goods.The application was refused by the Registrar of Trade ...
B.L. Goel & Co. vs Additional Director General of GST Intelligence, Gurugram Zonal Unit & Anr. – Delhi High Court (2023): Effect of SVLDRS Discharge Certificate on Subsequent Show Cause Notice under Section 73, Finance Act, 1994
Facts of the CaseThe petitioner, a construction company engaged in execution of
works contracts such as residential complexes, schools, and government
infrastructure, was subjected to a show cause notice dated 23.04.20...
Saurabh Aggarwal (Proprietor of M/s Aarav Plastics) vs Commissioner, CGST Delhi North & Ors. – Refund of Unutilised ITC under Inverted Duty Structure Remanded for Fresh Consideration
Facts of the CaseThe petitioner, Saurabh Aggarwal, proprietor of M/s Aarav
Plastics, filed a refund application dated 30.03.2022 claiming ₹2,42,846/-
towards unutilised Input Tax Credit (ITC) arising due to an invert...
Simran Chandwani vs Principal Commissioner of CGST, Delhi North & Ors. – Refund of ITC under Inverted Duty Structure Cannot Be Denied Due to Supplier Error & Procedural Mismatch (Delhi High Court)
Facts of the CaseThe petitioner, engaged in the business of manufacturing and
selling footwear, filed a refund claim for ₹5,47,894/- on account of
accumulated unutilized Input Tax Credit (ITC) arising due to an inver...
Star Publishers Distributors vs Assistant Commissioner of CGST & Anr. (Delhi High Court, 2023) – Refund of ITC Cannot Be Denied on New Grounds at Appellate Stage
Facts of the CaseThe petitioner, Star Publishers Distributors, filed a
refund application of Input Tax Credit (ITC) amounting to ₹13,71,484
under GST. The claim was divided into two periods:
₹8,75,068
(01.0...
Vijay Sales Enterprises vs Superintendent Range-25, GST Division, New Delhi (2023) – Delhi High Court on Invalid GST Cancellation & Violation of Natural Justice
Facts of the CaseThe petitioner, Vijay Sales Enterprises, challenged an order
dated 02.12.2022 whereby the GST registration was cancelled retrospectively
from 12.12.2019 (the date of grant of registration).The petition...
Kordient Ventures Pvt. Ltd. vs Commissioner, Delhi GST & Ors. – GST Registration Cancellation Set Aside Due to Defective SCN and Non-Speaking Orders
Facts of the CaseThe petitioner, Kordient Ventures Pvt. Ltd., challenged
the cancellation of its GST registration vide order dated 12.12.2022, which was
passed pursuant to a Show Cause Notice (SCN) dated 09.09.2022. Th...
VAB Apparel LLP vs Commissioner, Delhi GST & Ors. – Delhi High Court Sets Aside Arbitrary GST Registration Cancellation Due to Vague Show Cause Notice
Facts of the CaseThe petitioner, VAB Apparel LLP, challenged an order dated
23.05.2022 cancelling its GST registration retrospectively from 05.03.2018. The
cancellation was based on a Show Cause Notice (SCN) alleging t...
Bedi and Bedi Associates vs Commissioner of CGST Delhi Audit-1 & Anr (2023) – Challenge to GST Audit Corrigendum and SCN under Section 74 CGST Act Dismissed by Delhi High Court
Facts of the CaseThe petitioner, Bedi and Bedi Associates, claimed
exemption from payment of Goods and Services Tax (GST) on outward supplies made
to a Polytechnic (Vocational Institution) under Notification No.
12/20...
Bansal International vs Commissioner of DGST & Anr. – Interest on Delayed GST Refund under Section 56 CGST/DGST Act Clarified (Delhi High Court, 2023)
Facts of the CaseThe petitioner, Bansal International, engaged in export of
goods, filed a refund application dated 06.02.2020 claiming Input Tax Credit
(ITC) refund for exports made without payment of tax. The refund ...