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GS Exim International LLP vs Commissioner, Central Excise (GST) Appeals-I & Anr. – Cryptic Appellate Orders Set Aside for Lack of Reasoned Findings (Delhi High Court, 2024)
Facts of the CaseThe Petitioner filed an application seeking refund of GST. A
show cause notice dated 04.08.2020 was issued proposing rejection of the refund
claim. The Petitioner submitted a detailed reply on 12.08.20...
M/s NP Trading Co. vs Commissioner of GST & Anr. – Defective Show Cause Notice Leads to Setting Aside of GST Cancellation Order (Delhi High Court 2024)
Facts of the CaseThe petitioner, M/s NP Trading Co., filed a writ
petition challenging the order dated 23.12.2021 whereby its CGST registration
was cancelled with retrospective effect from 01.07.2017. The cancellation ...
Green Work Metal vs Principal Commissioner of GST & Anr. | Delhi High Court on Retrospective Cancellation of GST Registration under Section 29 CGST Act
Facts of the CaseThe Petitioner, a proprietorship concern engaged in trading of
copper-related goods, was registered under the GST regime. The Petitioner
voluntarily applied for cancellation of GST registration on 16.0...
Federal Bank Ltd. vs Assistant Commissioner DGST (Delhi High Court, 2024) – Violation of Natural Justice in GST Adjudication under Section 73 CGST Act
Facts of the CaseThe petitioner, Federal Bank Ltd., challenged an order dated
27.12.2023 passed under Section 73 of the Central Goods and Services Tax Act,
2017, whereby a show cause notice dated 23.09.2023 proposing t...
M/s Dashmesh Wires and Cables (India) vs Commissioner of GST & Anr. – Retrospective GST Cancellation Set Aside Due to Lack of Reasoned Order (Delhi High Court, 2024)
Facts of the CaseThe Petitioner, a proprietorship firm engaged in manufacturing
copper wires and cables, challenged:
Show
Cause Notice dated 13.01.2021, and
Order
dated 29.01.2021 cancelling GST registr...
KOXAN INDIA vs Assistant Commissioner of GST & Anr. | Delhi High Court on Retrospective Cancellation of GST Registration under Section 29 CGST Act
Facts of the CaseThe Petitioner challenged the order dated 24.03.2021 whereby
its GST registration was cancelled retrospectively with effect from 01.07.2017.
The cancellation was based on a Show Cause Notice dated 17.0...
Commissioner CGST Delhi South vs M/s Nitin Industries (Trade Name) – Appeal Dismissed on Ground of Low Tax Effect under CGST Act
Facts of the CaseThe present appeal was filed by the Commissioner of CGST Delhi
South challenging the order dated 24.11.2022 passed by the Customs, Excise and
Service Tax Appellate Tribunal (CESTAT), which allowed the ...
Raghav Arora (Legal Heir of Gopal Kishan Arora) vs GST Officer, Ward 78 Delhi & Ors – Retrospective GST Cancellation Must Be Justified Under Section 29(2) CGST Act | Delhi High Court
Facts of the CaseThe Petitioner, being the legal heir of the deceased
proprietor of M/s Hari Gopal Steel, challenged the appellate order dated
11.01.2024, which dismissed the appeal on the ground of limitation. The
ch...
Aditi Agencies Through Proprietor Divyanshu Khurana vs Commissioner of CGST, Delhi & Ors. – Delhi High Court Sets Aside Retrospective GST Cancellation Due to Lack of Reasoned Order
Facts of the CaseThe Petitioner, engaged in trading and wholesale of medicines,
held a valid GST registration. A Show Cause Notice dated 09.01.2021 was issued
alleging non-filing of returns for a continuous period of s...
Rane Brake Lining Limited vs Superintendent, Range-17, Central GST Division & Anr. – Delhi High Court Sets Aside GST Cancellation Due to Defective Show Cause Notice and Non-Application of Mind (2024)
Facts of the CaseThe Petitioner, Rane Brake Lining Limited, engaged in
manufacturing safety-critical products for automobiles and locomotives, was
registered under the Central Goods and Services Tax Act, 2017.A Show Ca...