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M/s Vikas Enterprises vs Commissioner of Central Tax (GST), Delhi North & Anr. – Unauthorized Freezing of Bank Account Without Section 83 CGST Act Invocation (Delhi High Court, 2023)
Facts of the CaseThe petitioner, M/s Vikas Enterprises, challenged a
communication issued by the Superintendent (Anti-Evasion), directing the State
Bank of India to:
Furnish
financial documents relating to the ...
Blackberry India Pvt. Ltd. vs Assistant Commissioner, Central Excise & CGST Division, Malviya Nagar, New Delhi (Delhi High Court, 2023)
Facts of the CaseThe Petitioner, Blackberry India Pvt. Ltd., was engaged in
providing services to an overseas entity (Blackberry Singapore Pte. Ltd.),
qualifying as export of services. Accordingly, the Petitioner filed...
M/s Cuthbert Oceans LLP vs Superintendent of CGST Range 109, Rohini (Delhi High Court, 2023)
Facts of the CaseThe petitioner, M/s Cuthbert Oceans LLP, challenged a
show-cause notice dated 09.05.2023 and a subsequent order dated 29.05.2023
issued by the respondent authority cancelling its GST registration.The s...
M/s Hanuman Enterprises (OPC) Pvt. Ltd. vs Additional Director General, Directorate General of GST Intelligence & Ors. (Delhi High Court | W.P.(C) 2900/2023 | Judgment dated 14 August 2023)
Facts of the CaseThe petitioner, M/s Hanuman Enterprises (OPC) Pvt. Ltd.,
filed a writ petition before the Delhi High Court challenging multiple actions
taken by GST authorities, including blocking of Input Tax Credit ...
Virender Kumar Jain vs Delhi GST Officer & Ors. (2023) – Retrospective Cancellation of GST Registration Set Aside for Lack of Reasons
Facts of the CaseThe petitioner, a 74-year-old proprietor of M/s Virendra
Wires, was engaged in manufacturing and trading of copper wires and was
registered under GST since 01.07.2017.Due to severe health issues, inclu...
Ottimo Visuals vs Commissioner of GST, Delhi West & Ors. (Delhi High Court, 2023) – Invalid GST Cancellation Due to Vague Show Cause Notice & Violation of Natural Justice (GST Act)
Facts of the CaseThe petitioner, Ottimo Visuals, challenged:
A Show
Cause Notice (SCN) dated 07.07.2022 proposing cancellation of GST
registration;
Order
dated 18.08.2022 cancelling GST registratio...
M/s Cube Highways and Transportation Assets Advisor Pvt. Ltd. vs Assistant Commissioner CGST & Ors. – Export of Services vs Intermediary under IGST Act
Facts of the CaseThe Petitioner, M/s Cube Highways and Transportation Assets
Advisor Pvt. Ltd., is engaged in providing investment advisory and
support services to its overseas group entity, I Squared Asia Advisors Pte...
Deepak Khandelwal (Proprietor, M/s Shri Shyam Metal) vs Commissioner of CGST, Delhi West & Anr. – Seizure of Cash and Silver under Section 67 CGST Act Held Illegal | Delhi High Court (2023)
Facts of the CaseThe petitioner, a proprietor engaged in trading of non-ferrous
metals, was subjected to a search operation conducted at his residential
premises on 28.01.2020 under Section 67(2) of the CGST Act. Durin...
M/s Cube Highways and Transportation Assets Advisor Pvt. Ltd. vs Assistant Commissioner CGST & Ors. (Delhi High Court, 2023) Advisory Services to Foreign Entity Not ‘Intermediary Services’ – Eligible as Export of Services under GST
Facts of the CaseThe petitioner, M/s Cube Highways and Transportation Assets
Advisor Pvt. Ltd., is engaged in providing investment advisory and
support services to its overseas group entity, I Squared Asia Advisors Pte...
M/s Cube Highways and Transportation Assets Advisor Pvt. Ltd. vs Assistant Commissioner CGST & Ors. – Delhi High Court on ‘Intermediary Services’ and Export of Services under GST
Facts of the CaseThe Petitioner, M/s Cube Highways and Transportation Assets
Advisor Pvt. Ltd., is engaged in providing investment advisory and
support services to its overseas group entity, I Squared Asia Advisors Pte...