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Watermelon Management Services Pvt. Ltd. vs Commissioner, Central Tax GST Delhi (East) & Anr. – Validity of Provisional Attachment under Section 83 CGST Act during Pending Investigation
Facts of the CaseThe present writ petition was filed by the petitioner, Watermelon
Management Services Private Limited, challenging the impugned order dated
03.06.2020, whereby provisional attachment orders dated 05.03...
M/s Neutron Steel Trading Pvt. Ltd. & Ors. vs Commissioner CGST, Delhi West & Ors. (2020:DHC:2807-DB) (Provisional Attachment under Section 83 CGST Act – Remedy under Rule 159(5) – Writ Jurisdiction under Article 226)
Facts of the CaseThe petitioners challenged a provisional attachment order
dated 14.08.2020 issued by the respondent authority attaching the
petitioner’s bank accounts. The petition was filed before the Delhi High Co...
GOYAL IRON AND STEEL TRADERS vs ASSISTANT COMMISSIONER, PALAM DIVISION CGST DELHI SOUTH & ORS. (Delhi High Court | W.P.(C) 6799/2020 | Decision Date: 23 September 2020)
Facts of the CaseThe petitioner, Goyal Iron and Steel Traders, filed the
present writ petition challenging:
Blocking
of Input Tax Credit dated 25 January 2020 in its electronic credit ledger
Notice
date...
Sanjiv Kumar Mittal vs Deputy Commissioner (TRC), CGST Commissionerate Delhi South & Ors.: Personal Liability of Directors under Finance Act, 1994 – Scope of Section 87(b)(i) & Attachment of Personal Bank Accounts
Facts of the Case
The
petitioner, a former director of the assessee company, challenged the attachment
of his personal bank account by service tax authorities for recovery
of dues of the company.
H...
M/s S.H. Exports vs Commissioner of CGST & Anr. (Delhi High Court, 2020) – Refund of ITC on Zero-Rated Exports under Section 16 IGST Act & Section 54 CGST Act
Facts of the Case
The
petitioner exported goods under zero-rated supply without payment
of IGST under LUT and claimed refund of ITC.
Refund
applications were filed for July and August 2019.
Defi...
P.V. Rao vs Senior Intelligence Officer, Directorate General of GST Intelligence & Ors. (2020:DHC:3282-DB) – Delhi High Court on Video Conferencing in GST Summons Proceedings
Facts of the CaseThe Petitioner, P.V. Rao, serving as Chief Financial Officer
of Think and Learn Pvt. Ltd. (BYJU’S), was summoned under Section 70 of the
CGST Act in connection with an ongoing GST evasion investigati...
RCI Industries and Technologies Ltd. vs Commissioner DGST Delhi & Others (2021:DHC:64-DB) – Validity of GST Search, Parallel Investigation & Statement under Section 67 DGST Act
Facts of the Case
The
petitioner company was registered under GST and operating in Delhi with
multiple units.
On 30
September 2020, DGST authorities conducted a search under Section
67 DGST A...
Roshni Sana Jaiswal vs Commissioner of Central Taxes GST Delhi (East) | Delhi High Court | Section 83 CGST Act | Illegal Provisional Attachment of Bank Accounts Quashed
FACTS OF THE CASE
The
petitioner was a former director (2006–2008) and shareholder (14.33%) of
Milkfood Ltd.
She
received remuneration of ₹1.50 crore in FY 2019–2020 as a mentor/advisor.
T...
R.R. Distributors Pvt. Ltd. vs Commissioner of Central Tax, GST Delhi North & Anr. (Delhi High Court, 2021) – Transitional ITC Cannot Be Denied Due to Procedural Errors in TRAN-1/TRAN-2
Facts of the CaseThe Petitioner, R.R. Distributors Pvt. Ltd., engaged in
trading of paper goods, migrated from the Delhi VAT regime to GST. As on the
appointed date, it possessed closing stock worth ₹7.44 crore and s...
Pawan Goel & Anr. vs Directorate General of GST Intelligence, Gurugram – Anticipatory Bail Granted in Alleged Fake ITC Fraud under Section 438 Cr.P.C & CGST Act
Facts of the Case
Petitioners
were directors of M/s KMG Industrial Traders Pvt. Ltd.
GST
Department alleged wrongful ITC of ₹22.42 crores based on fake
invoices from non-genuine firms.
It
...