Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Aashna Singhal vs Principal Commissioner of GST & Ors. | Delhi High Court | Section 83 CGST Act – Provisional Attachment Ceases After One Year
Facts of the CaseThe petitioner, Aashna Singhal, challenged a provisional
attachment order issued under Section 83 of the CGST Act, whereby her bank
account maintained with AU Small Finance Bank was attached on 27.01.2...
Konica Singhal vs Principal Commissioner of GST & Ors. – Provisional Attachment under Section 83 CGST Act Ceases After One Year | Delhi High Court (2024)
Facts of the CaseThe petitioner, Konica Singhal, challenged a provisional
attachment order issued under Section 83 of the CGST Act, whereby her bank
account maintained with Yes Bank Ltd. was attached.The attachment ord...
Aashna Singhal vs Principal Commissioner of GST & Ors – Provisional Attachment under Section 83 CGST Act Ceases After One Year | Delhi High Court
Facts of the CaseThe petitioner challenged a provisional attachment order
issued under Section 83 of the Central Goods and Services Tax Act, 2017,
whereby her bank account maintained with ICICI Bank was attached.The at...
Vaibhav Singhal vs Principal Commissioner of GST & Ors (2024) – Provisional Attachment under Section 83 CGST Act Ceases After One Year | Delhi High Court
Facts of the CaseThe petitioner, Vaibhav Singhal, challenged a
provisional attachment order issued under Section 83 of the CGST Act, whereby
his bank account maintained with AU Small Finance Bank was attached on
27.01...
M/s Hari Enterprises vs Superintendent, Range 25, CGST Model Town Division (Delhi High Court, 2024)
Facts of the CaseThe petitioner, M/s Hari Enterprises, challenged the order
dated 10.01.2024 whereby its GST registration was cancelled by the department.The petitioner contended that although a Show Cause Notice
dated...
Visiontek Engineers vs Commissioner of SGST Delhi & Anr. (2024) – Retrospective GST Cancellation Set Aside for Lack of Reasoned Order under Section 29(2) CGST Act
Facts of the CaseThe petitioner, Visiontek Engineers, engaged in the business
of air conditioning services and trading, challenged the order dated 23.07.2022
cancelling its GST registration retrospectively from 01.07.2...
Future Generali India Insurance Company Ltd. vs Goods and Service Tax Officer Ward 203 & Ors. (Delhi High Court, 2024)
Facts of the Case
The
petitioner challenged an Order-in-Original dated 29.04.2024 arising from a
Show Cause Notice dated 24.12.2023.
The
demand of approximately ₹7.02 crores (including penalty) w...
Kalpatru Industries vs Commissioner SGST Delhi & Anr. (2024) – Retrospective GST Cancellation Set Aside for Lack of Reasoned Order under Section 29 CGST Act
Facts of the CaseThe Petitioner, Kalpatru Industries, a Hindu Undivided
Family (HUF), was registered under the Central Goods and Services Tax Act,
2017. The petitioner applied for cancellation of GST registration on 06...
SK Creations vs Commissioner of Central Tax & GST (Delhi West) – Refund Rejection Set Aside Due to INR Export Realization | Delhi High Court (2024)
Facts of the CaseThe Petitioner, SK Creations, challenged the
Order-in-Appeal dated 07.03.2023, which upheld the Order-in-Original dated
10.06.2022. The original authority had partially sanctioned the refund claim
whi...
Tata Motors Limited vs Goods and Service Tax Officer (GSTO) Ward 203 & Ors. – Delhi High Court Sets Aside Non-Speaking GST Order for Lack of Application of Mind (2024)
Facts of the CaseThe Petitioner, Tata Motors Limited, challenged an order dated
30.04.2024 passed by the GST authorities under Section 73 of the CGST Act for
Financial Year 2018–19, whereby a demand of ₹23.82 crore...