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M/s Hari Enterprises vs Superintendent, Range 25, CGST Model Town Division (Delhi High Court, 2024)
Facts of the CaseThe petitioner, M/s Hari Enterprises, challenged the order
dated 10.01.2024 whereby its GST registration was cancelled by the department.The petitioner contended that although a Show Cause Notice
dated...
Visiontek Engineers vs Commissioner of SGST Delhi & Anr. (2024) – Retrospective GST Cancellation Set Aside for Lack of Reasoned Order under Section 29(2) CGST Act
Facts of the CaseThe petitioner, Visiontek Engineers, engaged in the business
of air conditioning services and trading, challenged the order dated 23.07.2022
cancelling its GST registration retrospectively from 01.07.2...
Future Generali India Insurance Company Ltd. vs Goods and Service Tax Officer Ward 203 & Ors. (Delhi High Court, 2024)
Facts of the Case
The
petitioner challenged an Order-in-Original dated 29.04.2024 arising from a
Show Cause Notice dated 24.12.2023.
The
demand of approximately ₹7.02 crores (including penalty) w...
Kalpatru Industries vs Commissioner SGST Delhi & Anr. (2024) – Retrospective GST Cancellation Set Aside for Lack of Reasoned Order under Section 29 CGST Act
Facts of the CaseThe Petitioner, Kalpatru Industries, a Hindu Undivided
Family (HUF), was registered under the Central Goods and Services Tax Act,
2017. The petitioner applied for cancellation of GST registration on 06...
SK Creations vs Commissioner of Central Tax & GST (Delhi West) – Refund Rejection Set Aside Due to INR Export Realization | Delhi High Court (2024)
Facts of the CaseThe Petitioner, SK Creations, challenged the
Order-in-Appeal dated 07.03.2023, which upheld the Order-in-Original dated
10.06.2022. The original authority had partially sanctioned the refund claim
whi...
Tata Motors Limited vs Goods and Service Tax Officer (GSTO) Ward 203 & Ors. – Delhi High Court Sets Aside Non-Speaking GST Order for Lack of Application of Mind (2024)
Facts of the CaseThe Petitioner, Tata Motors Limited, challenged an order dated
30.04.2024 passed by the GST authorities under Section 73 of the CGST Act for
Financial Year 2018–19, whereby a demand of ₹23.82 crore...
Tata Motors Limited vs Goods and Service Tax Officer (GSTO) Ward 203 & Ors. – Delhi High Court Sets Aside Non-Speaking GST Order for Lack of Application of Mind (2024)
Facts of the CaseThe Petitioner, Tata Motors Limited, challenged an order dated
30.04.2024 passed by the GST authorities under Section 73 of the CGST Act for
Financial Year 2018–19, whereby a demand of ₹23.82 crore...
M/s. Abhishek Appliance Pvt. Ltd. vs Assistant Commissioner, CGST Delhi North Commissionerate & Ors. – GST Registration Cancellation Set Aside for Violation of Natural Justice (Delhi High Court, 2024)
Facts of the CaseThe Petitioner, M/s. Abhishek Appliance Pvt. Ltd.,
challenged the cancellation of its GST registration (GSTIN 07AAACA5800B1ZG) by
an order dated 06.03.2024 passed by the Superintendent, Ward-73. The
c...
Olive Traders vs Commissioner, CGST & Anr. (Delhi High Court, 2024) – GST Registration Cancellation | Opportunity of Hearing | Validity of Show Cause Notice
Facts of the CaseThe petitioner, Olive Traders, challenged:
The order
dated 04.05.2023 cancelling its GST registration, and
The Show
Cause Notice (SCN) dated 17.04.2023 issued prior to such cancellation....
M/s Shivoy Enterprises vs Commissioner of CGST, Delhi North & Ors. (Delhi High Court, 2024)
Facts of the CaseThe Petitioner, M/s Shivoy Enterprises, challenged the
validity of a Show Cause Notice dated 14.06.2022 issued for cancellation of its
GST registration on the ground that the firm was found “non-exis...