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Bhupender Kumar vs Additional Commissioner (Adjudication), CGST Delhi North & Ors. (Delhi High Court, 2025) (Penalty under Section 122(1A) CGST Act – Fake ITC Fraud – Writ Not Maintainable – Alternative Remedy under Section 107)
Facts of the CaseThe Petitioner, Bhupender Kumar, a GST consultant,
challenged an adjudication order imposing a massive penalty (approx. ₹285
crore) for alleged involvement in fraudulent availment and passing of Inpu...
M/s Sisla Laboratories vs Deputy Commissioner of CGST (Delhi High Court, 2025) (Refund under Section 54 CGST Act – Non-communication of SCN – Missing Deficiency Memo – Right to Appeal Preserved)
Facts of the CaseThe Petitioner, M/s Sisla Laboratories, filed two
refund applications under Section 54(3) of the Central Goods and Services
Tax Act, 2017 for different tax periods:
Refund
Application dated 17....
Utkarsh Arora (Prop. M/s Aura Interior Hardware) vs. Additional Commissioner CGST Delhi North: Delhi High Court Declines Writ in Fake ITC Case under Section 16, 107 & 122 CGST Act
Facts of the CaseThe present writ petition was filed under Article 226 of the
Constitution of India challenging the Order-in-Original dated 27 January 2025,
whereby a demand of ₹1,14,114 along with penalty was raised...
Tungsten Automation England Limited vs Deputy Commissioner of Income Tax (International Taxation), Circle 3(1)(1), New Delhi – Delhi High Court | ITA 92/2025 & 93/2025 | Sections 147, 144C, 260A & Article 13 India–UK DTAA – Fees for Technical Services (FTS) vs Business Income
Facts of the Case
The
assessee, Tungsten Automation England Limited, a UK-based tax resident,
provided e-invoicing and related services to an Indian entity.
The
assessee did not file returns in Ind...
Tungsten Automation England Limited vs Deputy Commissioner of Income Tax (International Taxation), Circle 3(1)(1), New Delhi – Delhi High Court (ITA 92/2025) – Reassessment & International Taxation under Sections 147, 144C & 260A of the Income Tax Act
Facts of the Case
The
appellant, Tungsten Automation England Limited (formerly Tungsten Network
Ltd.), is a non-resident entity engaged in business operations involving
cross-border transactions.
T...
M/s Rau’s IAS Study Circle vs GST Officer & Anr. – Delhi High Court Grants Opportunity to Reply in GST SCN Amid Pending Validity of Section 168A Notifications
Facts of the CaseThe petitioner, a civil services coaching institute,
challenged:
A Show
Cause Notice (SCN) dated 21 May 2024, and
A consequential
adjudication order dated 22 August 2024
The petitione...
Techcoral Solutions vs Commissioner of DGST, Govt. of NCT of Delhi & Ors. – Ex-Parte GST Order Set Aside Due to Improper Service of SCN via ‘Additional Notices’ Tab
Facts of the CaseThe Petitioner, Techcoral Solutions, challenged:
Show
Cause Notice (SCN) dated 26 September 2023
Consequential
adjudication order dated 14 December 2023
Various
GST Notification...
Shri Sarabjeet Singh (Proprietor, M/s Khurana Associates) vs Commissioner of GST & Ors. – Delhi High Court on Non-Grant of GST Registration and Judicial Review under Articles 226/227
Facts of the CaseThe Petitioner, Shri Sarabjeet Singh, Proprietor of M/s
Khurana Associates, filed a writ petition under Articles 226 and 227 of the
Constitution of India before the Delhi High Court. The grievance of t...
M/s Shyam Enterprises vs Superintendent, CGST Mandoli Division (Delhi High Court, 2025) – GST Registration Cancellation & Revocation Denied Due to Non-Diligence under Article 226
Facts of the CaseThe Petitioner, M/s Shyam Enterprises, obtained GST
registration on 17.10.2022. Subsequently, the Petitioner applied for
cancellation of registration on 29.07.2023.The Respondent issued notices seeking...
Ambika Traders vs Additional Commissioner, Adjudication, DGGSTI, CGST Delhi North (Delhi High Court, 2025) – Validity of Consolidated SCN for Multiple Years under Section 74 CGST Act
Facts of the CaseThe Petitioner, Ambika Traders, a sole proprietorship
engaged in the business of metal scrap, was alleged to have fraudulently
availed Input Tax Credit (ITC) amounting to approximately ₹83.76 crores ...