Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Shri Jatin Gupta @ Parul vs Directorate General of GST Intelligence Unit Delhi (2023) – Delhi High Court on Pre-Arrest Protection under GST Law
Facts of the CaseThe petitioner filed a writ petition seeking protection
against arrest in relation to summons issued under Section 70 of the CGST Act,
2017. The petitioner contended that the summons were not properly ...
Delhi High Court | KS Commodities Private Limited vs Assistant Commissioner, CGST (Connaught Place Division) (2023) – ITC Refund on Export of Sugar | Correlation of Input Services under GST
Facts of the CaseThe petitioner, KS Commodities Private Limited, is engaged in
the export of agricultural commodities including rice and sugar. For the tax
period of December 2021, the petitioner exported sugar and cla...
Best Crop Science Pvt. Ltd. vs Superintendent, CGST Delhi West & Ors. (Delhi High Court, 2023)
Facts of the Case
The
petitioner, Best Crop Science Pvt. Ltd., was subjected to search
operations on 05.05.2022 and 26.08.2022 under Section 67(2) of the
CGST Act.
An order
of prohibition was...
Gopal Corporates LLP vs Commissioner Delhi East GST & Union of India | Delhi High Court | Section 3A Central Excise Act – Determination of Duty on Packing Machines
Facts of the CaseThe petitioner, a manufacturer of flavoured chewing tobacco,
was liable to pay excise duty under capacity-based taxation governed by
Section 3A and CTUT Rules.During June 2012, July 2012, and February ...
STP Limited vs Registrar of Trade Marks (Delhi High Court, 2023) – Trademark Refusal Set Aside under Sections 9 & 11 of Trade Marks Act
Facts of the CaseThe Appellant, STP Limited, filed a trademark application for “ShaliSBR
Latex (Device)” under Class 19 for building materials and related goods.The application was refused by the Registrar of Trade ...
B.L. Goel & Co. vs Additional Director General of GST Intelligence, Gurugram Zonal Unit & Anr. – Delhi High Court (2023): Effect of SVLDRS Discharge Certificate on Subsequent Show Cause Notice under Section 73, Finance Act, 1994
Facts of the CaseThe petitioner, a construction company engaged in execution of
works contracts such as residential complexes, schools, and government
infrastructure, was subjected to a show cause notice dated 23.04.20...
Saurabh Aggarwal (Proprietor of M/s Aarav Plastics) vs Commissioner, CGST Delhi North & Ors. – Refund of Unutilised ITC under Inverted Duty Structure Remanded for Fresh Consideration
Facts of the CaseThe petitioner, Saurabh Aggarwal, proprietor of M/s Aarav
Plastics, filed a refund application dated 30.03.2022 claiming ₹2,42,846/-
towards unutilised Input Tax Credit (ITC) arising due to an invert...
Simran Chandwani vs Principal Commissioner of CGST, Delhi North & Ors. – Refund of ITC under Inverted Duty Structure Cannot Be Denied Due to Supplier Error & Procedural Mismatch (Delhi High Court)
Facts of the CaseThe petitioner, engaged in the business of manufacturing and
selling footwear, filed a refund claim for ₹5,47,894/- on account of
accumulated unutilized Input Tax Credit (ITC) arising due to an inver...
Star Publishers Distributors vs Assistant Commissioner of CGST & Anr. (Delhi High Court, 2023) – Refund of ITC Cannot Be Denied on New Grounds at Appellate Stage
Facts of the CaseThe petitioner, Star Publishers Distributors, filed a
refund application of Input Tax Credit (ITC) amounting to ₹13,71,484
under GST. The claim was divided into two periods:
₹8,75,068
(01.0...
Vijay Sales Enterprises vs Superintendent Range-25, GST Division, New Delhi (2023) – Delhi High Court on Invalid GST Cancellation & Violation of Natural Justice
Facts of the CaseThe petitioner, Vijay Sales Enterprises, challenged an order
dated 02.12.2022 whereby the GST registration was cancelled retrospectively
from 12.12.2019 (the date of grant of registration).The petition...