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Braham Prakash (Prop. Shri Shyam Trading Co.) vs Additional Commissioner, CGST Delhi North & Ors.: Delhi High Court Relegates Petitioner to Statutory Remedy in Alleged Fake ITC Case under Section 107 CGST Act
Facts of the Case
The
Petitioner challenged an adjudication order dated 21.01.2025 raising tax
demand.
The
case involved allegations of fraudulent availment of Input Tax Credit
(ITC) through f...
Extinguishment of Pre-CIRP GST Dues After Approval of Resolution Plan under IBC: Delhi High Court in Patanjali Foods Ltd. v. Assistant Commissioner CGST
Facts of the CaseThe Petitioner, Patanjali Foods Limited,
challenged a GST demand order dated 21 January 2025 issued by the Respondent
authorities. The demand pertained to a period prior to 4 September 2019, i.e.,
bef...
GST Demand After Insolvency Resolution Plan: Delhi High Court Quashes Recovery of Pre Plan Tax Liabilities (ERA Infra Engineering Ltd. vs. Joint Commissioner, CGST)
FACTS OF THE CASEM/s ERA Infra Engineering Ltd. (Petitioner) was an
infrastructure company that entered insolvency proceedings before the National
Company Law Tribunal (NCLT), New Delhi, following a financial creditor...
Delhi High Court Quashes GST Demand Orders Post IBC Resolution Plan Approval – M/s Era Infra Engineering Ltd. v. Joint Commissioner CGST Delhi South Commissionerate (2025)
Facts of the Case:M/s Era Infra Engineering Ltd. (“Petitioner”), engaged in
construction, underwent insolvency proceedings initiated under Section 7 of the
Insolvency and Bankruptcy Code, 2016 before the NCLT, De...
Delhi High Court Holds GST Dues Prior to CIRP Cannot Survive Approved Resolution Plan – Era Infra Engineering Ltd. v. Joint Commissioner CGST (2025) | Section 31 IBC & Section 73 CGST Act
FACTS OF THE CASE
The
Petitioner company was undergoing Corporate Insolvency Resolution Process
(CIRP) under the Insolvency and Bankruptcy Code (IBC).
A
Resolution Plan was approved, which attained ...
Delhi High Court Sets Aside GST Adjudication Order for Improper Service & Violation of Natural Justice – India Retail Mart v. Commissioner, DGST (2025) | Sections 73 & 169 CGST Act
FACTS OF THE CASE
The
Petitioner challenged:
Impugned
adjudication order dated 29.07.2024, and
Proceedings
initiated under GST law.
The
dispute arose from:
Show
Cau...
Delhi High Court Refuses Cancellation of Bail After 5 Years – No Justification for Prolonged Incarceration in GST Fraud Case | Directorate General of GST Intelligence v. Kamal Kishore Aggarwal (2025)
FACTS OF THE CASE
The
Petition was filed by the Department seeking:
Cancellation
of bail granted to the Respondent in a GST-related offence.
The
Respondent had been granted bail several ye...
Delhi High Court Declines Writ in GST Fraud Case Involving Fake Invoices & CENVAT Credit – Navneet Bansal v. Additional Commissioner, CGST (2025) | Section 107 CGST Act
FACTS OF THE CASE
The
Petitioner challenged:
Order-in-Original
dated 28.11.2024, arising from a Show Cause Notice dated 07.05.2021.
The
matter originated from an investigation into:
...
Delhi High Court Sets Aside Ex Parte GST Demand & Remands Matter for Fresh Hearing in Davinder Chicken Centre v. Sales Tax Officer, DGST (2025) | Section 73 & 168A CGST Act
FACTS OF THE CASE
The
Petitioner challenged:
Adjudication
Order dated 24.08.2024 passed under GST law, and
Associated
demand for FY 2019–2020.
A
Show Cause Notice dated 23.05....
Delhi High Court Sets Aside GST Adjudication Order for Violation of Natural Justice in Eltus Mode Pvt. Ltd. v. Commissioner, DGST (2025)
FACTS OF THE CASE
The
Petitioner challenged:
An
impugned adjudication order dated 01.08.2024, and
A
subsequent Show Cause Notice dated 27.05.2025 issued by GST authorities.
The
...