Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
M/s Addichem Speciality LLP & Ors. vs Commissioner of GST & Ors. (Delhi High Court, 2025) – Limitation under Section 107 CGST Act and Condonation of Delay
Facts of the CaseThe present batch of writ petitions arose from orders passed
by the Appellate Authority under the Central Goods and Services Tax Act, 2017,
whereby the appeals filed by the petitioners were dismissed s...
M/s Addichem Speciality LLP & Ors. vs Special Commissioner I, Department of Trade and Taxes & Ors. (Delhi High Court, 2025) [Condonation of Delay under Section 107 CGST Act – Appellate Authority & High Court Jurisdiction]
Facts of the CaseThe present batch of writ petitions arose from multiple orders
passed by the Appellate Authority under Section 107 of the CGST Act dismissing
appeals filed by various assessees on the ground of limitat...
M/s Addichem Speciality LLP vs Special Commissioner-I, Department of Trade & Taxes & Ors. (Delhi High Court, 2025) [GST Appeal Limitation | Section 107 CGST Act | Retrospective Cancellation of GST Registration | Natural Justice]
Facts of the Case
Petitioners
were registered entities under GST but failed to file returns due to
circumstances such as COVID-19 disruptions and administrative issues.
Show
Cause Notices (SCNs) we...
Principal Commissioner, Central Tax, GST Delhi West vs M/s Alkarma – Scope of Adjudication after Quashing of Show Cause Notice under Section 35G of Central Excise Act, 1944
Facts of the CaseThe Respondent, M/s Alkarma, was engaged in fabrication and
installation services related to building structures and was registered under
the Service Tax regime. The Respondent availed CENVAT credit du...
Tata Teleservices Limited vs Commissioner CGST Delhi East & Anr. – Double Taxation on Prepaid Telecom Services & Maintainability of Writ under Article 226
Facts of the CaseThe Petitioner, Tata Teleservices Limited, is a telecom
service provider offering cellular services, SMS, internet/data services, and
Value-Added Services (VAS).The dispute arises from taxation on prep...
M/s Kashish Optics Ltd. vs Commissioner, CGST Delhi West & Ors. (Delhi High Court, 2025) – Seizure Beyond 12 Months Invalid Without Notice under Section 67(7) CGST Act
Facts of the CaseThe Petitioner, M/s Kashish Optics Ltd., challenged the
continued retention of goods seized by the GST authorities pursuant to a search
conducted on 22/23 October 2020, followed by a seizure order date...
Paras Products & Ors. vs Commissioner, Central GST Delhi & Anr. (Delhi High Court, 2025) – Inordinate Delay in Adjudication Vitiates Proceedings under Central Excise Law
Facts of the CaseThe present batch of writ petitions involved Paras
Products, Sai Enterprises, and Jaina Polymers, who challenged
Orders-in-Original dated 30.12.2022 and 02.03.2023 passed by the Central GST
authoritie...
Paras Products & Ors. vs Commissioner, Central GST, Delhi & Ors. (2025) – Inordinate Delay in Adjudication Vitiates SCN Proceedings under Central Excise Act
Facts of the Case
Petitioners
(Paras Products, Sai Enterprises, and Jaina Polymers) were engaged in
manufacturing footwear and soles.
Searches
were conducted on 29.04.2011, and goods including fini...
Paras Products & Ors. vs Commissioner Central GST Delhi & Anr. (2025) – Delhi High Court Quashes 11-Year Delay in Adjudication under Central Excise Law
Facts of the CaseThe petitioners, namely Paras Products, Sai Enterprises,
and Jaina Polymers, were engaged in the manufacture of footwear and soles
falling under Chapter Headings 6402 and 6406 of the Central Excise Tar...
MS Shyam Indus Power Solutions Pvt. Ltd. vs Principal Commissioner CGST Delhi North (2025) – Delhi High Court | Inordinate Delay in Adjudication Violates Natural Justice; SCNs Quashed under Section 73 Finance Act, 1994
Facts of the CaseThe Petitioner, MS Shyam Indus Power Solutions Pvt. Ltd.,
challenged an Order dated 23.08.2024 whereby the Respondent imposed:
Service
Tax Liability: ₹30,68,03,113/-
Interest
and Pena...