Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Ashish Enterprises (Proprietor: Ashish Gupta) vs. Assistant Commissioner, CGST, Delhi East & Ors. — Delhi High Court (2025) — GST Consolidated SCN & ITC Disallowance Challenge under Sections 73 & 74, Central Goods and Services Tax Act, 2017
Facts of the Case (Professional Language)The petitioner, M/s. Ashish Enterprises through its
Proprietor Shri Ashish Gupta, challenged a Show Cause Notice dated 2nd
August 2024 and an Order‑in‑Original dated 22nd Ja...
M/s Sumit Saree Centre vs Commissioner of DGST & Anr. — GST Registration Retrospective Cancellation Invalid: Delhi High Court Upholds Procedural Fairness (Section 29 CGST Act)
FACTS OF THE CASEM/s Sumit Saree Centre, a proprietary concern of
Mr. Rajesh Kumar, obtained GST registration on 21st July 2017. The
Petitioner voluntarily applied for cancellation in April 2023, citing...
M/s Sumit Saree Centre vs Commissioner of DGST & Anr. — GST Registration Retrospective Cancellation Invalid: Delhi High Court Upholds Procedural Fairness (Section 29 CGST Act)
FACTS OF THE CASEM/s Sumit Saree Centre, a proprietary concern of
Mr. Rajesh Kumar, obtained GST registration on 21st July 2017. The
Petitioner voluntarily applied for cancellation in April 2023, citing...
Gaurav v. Superintendent, CGST — Legality of Retrospective Cancellation of GST Registration under Section 29(2) of the CGST Act, 2017
FACTS OF THE CASE
The
Petitioner, Gaurav, filed Writ Petition (Civil) 14022/2025 under
Articles 226 & 227 of the Constitution challenging the impugned
order dated 10.06.2025 which directed retrosp...
M/s Chetak Motors Pvt. Ltd. & Ors. vs. Additional Commissioner (Anti Evasion) CGST, Delhi South Commissionerate & Anr. — Challenge to SCN under Section 74, CGST Act
Facts of the CaseM/s Chetak Motors Pvt. Ltd. and others (“Petitioners”)
approached the High Court of Delhi under Article 226 of the Constitution of
India, challenging a Show Cause Notice (SCN) dated 24th June 2025
...
Genesis Enterprises & Connected Entities vs. Principal Commissioner CGST Delhi East — Delhi HC Upholds Search & Seizure Under Section 67 of the CGST Act Against Alleged GST Fraud
Facts of the
CaseA batch of writ
petitions, including Genesis Enterprises, Kabun Enterprises OPC Pvt.
Ltd., Aayme Sourcing Creations OPC Pvt. Ltd., A V Enterprises,
Modern Creation, Glitz International, Fiore Enterpr...
Genesis Enterprises & Others vs Principal Commissioner CGST Delhi East (Delhi High Court, W.P.(C) 13821/2025 & Connected Matters | Search & Seizure under Section 67 CGST Act 2017)
FACTS OF THE
CASE (Professional Language)A group of firms
controlled by the Gumber family, including M/s Genesis Enterprises, Kabun
Enterprises OPC Pvt Ltd, Aayme Sourcing Creations OPC Pvt Ltd, A V Enterprises,
Mode...
Genesis Enterprises & Ors. vs Principal Commissioner CGST Delhi East — High Court Upholds Lawful GST Search & Seizure Under Section 67, CGST Act
FACTS OF THE CASE (Professional Summary):
A
series of writ petitions were filed by entities belonging to the Gumber
family — including Genesis Enterprises, Kabun Enterprises OPC Pvt Ltd,
Aayme Sourc...
Genesis Enterprises & Ors. vs Principal Commissioner CGST, Delhi East — Delhi HC on Lawful Search & Seizure Powers under Section 67 of CGST Act, 2017 (Privacy, ITC & Due Process)
Facts of the CaseThe petitioners, comprising M/s Genesis Enterprises, Kabun
Enterprises OPC Pvt. Ltd., Aayme Sourcing Creations OPC Pvt. Ltd., A V
Enterprises, Modern Creation, Glitz International, Fiore Enterprises OP...
Genesis Enterprises & Ors. vs. Principal Commissioner CGST Delhi East – Unlawful Search & Seizure, Violation of Due Process & Privacy under GST Act
FACTS OF THE CASEA cluster of writ petitions (including W.P.(C) 13821/2025,
13880/2025, 14183/2025, 14186/2025, 14188/2025, 14210/2025, 14230/2025,
14232/2025, and 14045/2025) were filed by entities owned/controlled
b...