Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Tungsten Automation England Limited vs Deputy Commissioner of Income Tax (International Taxation), Circle 3(1)(1), New Delhi – Delhi High Court | ITA 92/2025 & 93/2025 | Sections 147, 144C, 260A & Article 13 India–UK DTAA – Fees for Technical Services (FTS) vs Business Income
Facts of the Case
The
assessee, Tungsten Automation England Limited, a UK-based tax resident,
provided e-invoicing and related services to an Indian entity.
The
assessee did not file returns in Ind...
Tungsten Automation England Limited vs Deputy Commissioner of Income Tax (International Taxation), Circle 3(1)(1), New Delhi – Delhi High Court (ITA 92/2025) – Reassessment & International Taxation under Sections 147, 144C & 260A of the Income Tax Act
Facts of the Case
The
appellant, Tungsten Automation England Limited (formerly Tungsten Network
Ltd.), is a non-resident entity engaged in business operations involving
cross-border transactions.
T...
M/s Rau’s IAS Study Circle vs GST Officer & Anr. – Delhi High Court Grants Opportunity to Reply in GST SCN Amid Pending Validity of Section 168A Notifications
Facts of the CaseThe petitioner, a civil services coaching institute,
challenged:
A Show
Cause Notice (SCN) dated 21 May 2024, and
A consequential
adjudication order dated 22 August 2024
The petitione...
Techcoral Solutions vs Commissioner of DGST, Govt. of NCT of Delhi & Ors. – Ex-Parte GST Order Set Aside Due to Improper Service of SCN via ‘Additional Notices’ Tab
Facts of the CaseThe Petitioner, Techcoral Solutions, challenged:
Show
Cause Notice (SCN) dated 26 September 2023
Consequential
adjudication order dated 14 December 2023
Various
GST Notification...
Shri Sarabjeet Singh (Proprietor, M/s Khurana Associates) vs Commissioner of GST & Ors. – Delhi High Court on Non-Grant of GST Registration and Judicial Review under Articles 226/227
Facts of the CaseThe Petitioner, Shri Sarabjeet Singh, Proprietor of M/s
Khurana Associates, filed a writ petition under Articles 226 and 227 of the
Constitution of India before the Delhi High Court. The grievance of t...
M/s Shyam Enterprises vs Superintendent, CGST Mandoli Division (Delhi High Court, 2025) – GST Registration Cancellation & Revocation Denied Due to Non-Diligence under Article 226
Facts of the CaseThe Petitioner, M/s Shyam Enterprises, obtained GST
registration on 17.10.2022. Subsequently, the Petitioner applied for
cancellation of registration on 29.07.2023.The Respondent issued notices seeking...
Ambika Traders vs Additional Commissioner, Adjudication, DGGSTI, CGST Delhi North (Delhi High Court, 2025) – Validity of Consolidated SCN for Multiple Years under Section 74 CGST Act
Facts of the CaseThe Petitioner, Ambika Traders, a sole proprietorship
engaged in the business of metal scrap, was alleged to have fraudulently
availed Input Tax Credit (ITC) amounting to approximately ₹83.76 crores ...
M/s Trans India Logistics vs GSTO Ward-60 & Anr. (Delhi High Court, 2025) – Ex Parte GST Order Set Aside Due to Lack of Proper Notice; Matter Remanded for Fresh Adjudication
Facts of the CaseThe Petitioner, M/s Trans India Logistics, challenged:
Show
Cause Notice (SCN) dated 29.09.2023
Adjudication
Order dated 23.12.2023
The primary grievance was that:
The
SCN was up...
Sardar Auto Traders vs Additional Commissioner CGST Ward-32 & Anr. (Delhi High Court, 2025) – Writ Not Maintainable in Fraudulent ITC Cases; Appeal Remedy Mandatory under CGST Act
Facts of the Case
Investigation
was initiated based on inputs from the Directorate General of GST
Intelligence (DGGI), Jaipur.
Authorities
discovered creation of non-existent firms used for fraudul...
M/s Trans India Logistics vs GSTO Ward-60 & Anr.: Delhi High Court Sets Aside Ex-Parte GST Assessment Order for Violation of Natural Justice under Articles 226/227 & Section 73 CGST Act; Validity of Section 168A Notifications Kept Open
Facts of the CaseThe Petitioner, M/s Trans India Logistics, filed a writ
petition under Articles 226 and 227 of the Constitution challenging the order
dated 7th August 2024 passed by the Sales Tax Officer in respect of...