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Super Skin Craft Pvt. Ltd. vs Government of NCT of Delhi & Ors. — Delhi HC Remands GST Demand Orders for Fresh Opportunity to be Heard (Validity of SCNs & Natural Justice)
FACTS OF THE CASEThe petitioner, Super Skin Craft Pvt. Ltd.,
challenged multiple GST demand orders issued for the financial years 2017‑18,
2018‑19 and 2019‑20. These demands had been raised by Sales Tax Officers ...
Walsons Services Pvt. Ltd. vs Sales Tax Officer – Delhi High Court on Validity of GST Notification Extensions & Natural Justice in GST Adjudication | Section 168A, 73 GST Act
FACTS OF THE CASE
The
Petitioner challenged:
An
impugned adjudication order dated 2nd August 2024, raising a tax demand
of Rs. 44,84,321/‑ and total demand of Rs. 86,63,462/‑ for FY April
...
A and T Security Services Pvt. Ltd. & Ors. vs. Additional Commissioner CGST, Delhi West & Anr. — Pre Deposit & Appellate Remedy in GST Penalty Proceedings (Section 73, CGST Act, 2017)
Facts of the Case
The
Petitioner company engaged in security services held GST registration.
In
March 2019, inspection found the business premises closed, prompting a
Show‑Cause Notice (SCN) for...
A and T Security Services Pvt Ltd & Ors. vs Additional Commissioner of CGST Delhi West & Anr. (Central Goods and Services Tax Act, 2017 — Sections 73, 107(12), 122 — GST Registration, Reinstatement, Penalty & Appellate Rights)
FACTS OF THE CASE
The
petitioners — A and T Security Services Pvt Ltd, its Director Tejvir
Malik, and other connected petitioners — are engaged in security
services and hold GST registration.
O...
A & T Security Services Pvt Ltd & Ors. vs Additional Commissioner of CGST, Delhi West & Anr. – Delhi High Court (GST Penalty / Pre deposit / Appellate Jurisdiction)
Facts of the CaseIn W.P.(C)‑16906/2025 and connected matters, the petitioners —
A and T Security Services Pvt Ltd and its directors, including Tejvir
Malik, Rajesh Kumar Sharma and Vivek Kumar — challenged
order...
A & T Security Services Pvt. Ltd. & Ors. vs Additional Commissioner of CGST, Delhi West & Anr. — GST Registration & Penalty Dispute Under CGST Act, 2017
Facts of the Case
• Petitioners include A & T Security Services Pvt. Ltd. and its directors
challenging an order imposing GST penalty and imposition of tax demand.
• The petitioner company, engaged in securit...
M/s Ganga Enterprises vs Assistant Commissioner, CGST, Delhi East Commissionerate – Delhi HC Sets Aside Ex Parte GST Demand Order and Grants Opportunity to File Reply with Personal Hearing (GST Act Sec. 73 & Natural Justice)
Facts of the CaseThe petition was filed by M/s Ganga Enterprises, a
sole proprietorship run by a senior citizen and widow, challenging the Order‑in‑Original
dated 28.08.2024 in which a demand of Rs. 97,53,080/‑ p...
Aashish vs. Directorate General of GST Intelligence & Anr. — Delhi High Court on Bank Account Freezing under Section 83 of the CGST Act
FACTS OF THE CASEThe petitioner, Aashish, challenged the freezing
(provisional attachment) of his bank account bearing account no. 259560519588
maintained with IndusInd Bank, Rajouri Garden, on the ground that neither ...
M/s Imagine Marketing Limited vs Joint Commissioner CGST Appeals II & Anr. — Delhi HC Restores GST Registration, Sets Aside Cancellation Order for Lack of Application of Mind (2025)
Facts of the CaseM/s Imagine Marketing Limited (“Petitioner”),
parent company of the boAt brand, was issued a Show Cause Notice (SCN) dated
15.10.2024 proposing cancellation of its GST registration under the Centra...
Commissioner of Central Tax, CGST Delhi East vs M/s TC Global India Pvt Ltd — Export of Services vs Intermediary Services: Taxability under Service Tax / POPS Rules
Facts of the Case
The
Commissioner of Central Tax (Appellant) challenged the CESTAT order dated
13.12.2024 holding that the Respondent (M/s TC Global India Pvt Ltd) was not
an “intermediary” under...