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Garg Candle Works v. Commissioner, Delhi GST & Anr. – Delhi High Court Sets Aside Retrospective Cancellation of GST Registration under Section 39 of CGST Act, 2017 in Writ Jurisdiction under Articles 226 & 227 (2025)
FACTS OF THE CASEThe petitioner, Garg Candle Works, was registered under GST
since 1st July 2017. The petitioner applied for cancellation of GST
registration on 15th May 2023.Subsequently, a notice dated 14th June 2023...
Sulender Shah & Anr. vs Additional Commissioner / Joint Commissioner CGST Delhi & Anr. – Delhi High Court Dismisses Writ Challenging GST Show Cause Notice Due to Pending Adjudication (2025)
Facts of the CaseThe Petitioners, a Chartered Accountant and a trader, filed a
writ petition under Article 226 challenging a Show Cause Notice dated
02.08.2023 and seeking a stay on adjudication proceedings.This was th...
Banson Enterprises & Anr. vs Assistant Commissioner CGST & Ors. (2025) – Delhi High Court on Maintainability of Writ in GST ITC Fraud Cases
Facts of the CaseThe petitioners challenged an order-in-original dated
02.02.2025 passed by the GST authorities, whereby demands and penalties were
imposed on the petitioner entity, M/s Banson Enterprises. The case ori...
Khaleeque Ahmed Prop. M/s Mark Ad Grafix vs Superintendent CGST (Delhi High Court) – Non-Communication of SCN & Limitation under GST | Article 226 | Notification No. 56/2023-Central Tax
Facts of the CaseThe Petitioner, Khaleeque Ahmed, proprietor of M/s Mark Ad
Grafix, filed a writ petition under Article 226 of the Constitution of India
challenging an order dated 5th May 2024 passed by the Superintend...
Sri Ganpati Exports Pvt. Ltd. vs Commissioner, CGST Delhi West (Delhi High Court, 2025) – Rectification of Duplicate GST Demand & ITC Errors
Facts of the CaseThe Petitioner, Sri Ganpati Exports Pvt. Ltd., filed a
writ petition under Article 226 of the Constitution challenging two
Orders-in-Original dated 01.02.2025 and 04.02.2025 issued by the GST
authorit...
Rasi Innovation Pvt. Ltd. vs Superintendent, Ward 84 Delhi GST & Anr. | Delhi High Court on Invalid GST SCN & Retrospective Cancellation (2025)
Facts of the Case
The
Petitioner obtained GST registration on 9 May 2018.
A
Show Cause Notice dated 10 March 2023 was issued for cancellation of GST
registration.
The
SCN alleged non-compl...
Shashi Kumar Choudhary vs Deputy Director, Directorate General of GST Intelligence Delhi Zonal Unit & Anr. (Delhi High Court, 2025)
Facts of the CaseThe present writ petition was filed under Article 226 of the
Constitution challenging a communication dated 6 May 2025, whereby tax and
penalty amounting to ₹2,99,23,614/- were computed by the GST In...
M/s G.S. Industries vs Commissioner of Central Tax & GST Delhi West (2025) – Delhi High Court | Section 54 & 56 CGST Act | Interest on Delayed GST Refund
Facts of the CaseThe petitioner, M/s G.S. Industries, filed two refund
applications dated 4th July 2019 and 9th July 2019 claiming GST refunds
amounting to ₹23,10,333/- and ₹14,46,417/- respectively. Deficiency mem...
Ramesh Kumar Wadhera vs Deputy Director (Intelligence), Directorate General of GST Intelligence & Ors. (Delhi High Court, 2025)
Facts of the CaseThe Petitioner, Ramesh Kumar Wadhera, filed a writ
petition under Articles 226 and 227 of the Constitution of India challenging
the Order-in-Original dated 04.02.2025, which was passed pursuant to a Sh...
Chirag Garg vs Commissioner, State Tax, Delhi GST – Ex Parte GST Demand Set Aside Subject to Deposit and Opportunity of Hearing under Article 226
Facts of the CaseThe petitioner, Chirag Garg, filed a writ petition under
Article 226 of the Constitution of India challenging an order dated 28 August
2024 passed by the Sales Tax Officer, whereby a demand of ₹19,79...