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Commissioner of Service Tax/CGST Delhi Vs. M/s Konark Exim Pvt. Ltd. & Ors. — Maintainability of Appeal Before High Court Under Section 35G/35L of the Central Excise Act; Taxability of Overseas Commission Under “Business Auxiliary Service” Under Finance Act, 1994
FACTS OF THE CASE
These
consolidated appeals arise from multiple service tax matters (including SERTA
5/2024, 7/2024, 8/2024, 9/2024 and 10/2024), where the Commissioner
of Service Tax/CGST (Departmen...
Commissioner of Service Tax / CGST Delhi v. M/s Konark Exim Pvt. Ltd. & Ors. – Taxability of Overseas “Commission” Payments as Business Auxiliary Services under Finance Act, 1994
Facts of the CaseThe Commissioner of Service Tax/CGST (Appellants) challenged
the Customs, Excise and Service Tax Appellate Tribunal’s (CESTAT) order which
had dealt with the question whether amounts paid by Indian e...
Chegg India Pvt. Ltd. vs Assistant Commissioner CGST Mohan Cooperative Industrial Estate & Ors. – Del HC (GST Refund ITC Remand) – 2025
Facts of the CaseChegg India Pvt. Ltd. (hereinafter “the Petitioner”) is an
Indian company providing IT, content, software and related services to its
overseas parent (Chegg Inc., USA). The Petitioner sought refund...
Chegg India Pvt. Ltd. vs. Assistant Commissioner CGST & Ors. — Delhi High Court, 2025 (W.P.(C) 11718/2025)
Facts of the Case (Professional Narrative)Chegg India Pvt. Ltd. (“Petitioner”), a company engaged in
software and content development services for its parent company outside India,
filed writ petitions under Articl...
Chegg India Pvt. Ltd. vs Assistant Commissioner CGST, MCIE & Ors. – Delhi High Court (8 Sep 2025)
FACTS OF THE CASE• Petitioner Chegg India Pvt. Ltd., an EdTech company
providing software & ITES services, filed multiple writ petitions under
Article 226 of the Constitution of India challenging rejection of ref...
Chegg India Pvt. Ltd. vs Assistant Commissioner CGST Mohan Cooperative Industrial Estate & Ors. — Validity of ITC Refund Rejections and Appellate Authority’s Powers under GST Act
FACTS OF THE CASEPetitioner Chegg India Private Limited (an Indian
company providing software/content development and IT/ITES services to its U.S.
parent) filed multiple writ petitions under Article 226 of the
Constit...
Lokesh Pathak & Ors. vs Designated Committee (SVLDRS), Central GST, Delhi West — Eligibility of Redemption Fine and Seizure Cases under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (W.P.(C) 10622/2024 & Connected Matters)
FACTS OF THE CASE (Professional Language)
The
petitioners — Lokesh Pathak, M.P. Pathak through LRs, and Art N Glass
India Pvt. Ltd. — challenged actions of the Designated Committee,
SVLDRS, Centra...
Lokesh Pathak & Ors. v. Designated Committee (SVLDRS), Central GST, Delhi West — Redemption Fine Not Excludable from SVLDR Scheme Relief
Facts of the CasePetitioners — Lokesh Pathak, M.P. Pathak (Through Legal
Representatives), and Art N Glass India Pvt. Ltd. — challenged the refusal
of the Respondent Designated Committee (SVLDRS), Central GST, Delh...
Lokesh Pathak & Ors. Vs Designated Committee, SVLDRS, Central GST, Delhi West — Eligibility of Redemption Fine under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) – Inclusion as Tax Dues & Eligibility for Discharge Certificate
Facts of the CaseThe Petitioners – Lokesh Pathak, M P Pathak (deceased through
LR), Art N Glass India Pvt. Ltd. and others – challenged non‑issuance of
discharge certificates under the Sabka Vishwas (Legacy Dispu...
M/s Smart World Communications vs Commissioner of Central Tax & CGST Delhi North Commissionerate – Delhi High Court on Retrospective GST Cancellation – Sec. 29(2) CGST Act
Facts of the CaseThe Petitioner, M/s Smart World Communications
(a partnership firm), challenged the order cancelling its GST registration
dated 17 March 2022. The GST registration was cancelled with retrospective
...