Chegg India Pvt. Ltd. vs Assistant Commissioner CGST Mohan Cooperative Industrial Estate & Ors. — Validity of ITC Refund Rejections and Appellate Authority’s Powers under GST Act

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19/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 360
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FACTS OF THE CASEPetitioner Chegg India Private Limited (an Indian company providing software/content development and IT/ITES services to its U.S. parent) filed multiple writ petitions under Article 226 of the Constit...

Lokesh Pathak & Ors. vs Designated Committee (SVLDRS), Central GST, Delhi West — Eligibility of Redemption Fine and Seizure Cases under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (W.P.(C) 10622/2024 & Connected Matters)

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My Tax Expert
19/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 399
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FACTS OF THE CASE (Professional Language) The petitioners — Lokesh Pathak, M.P. Pathak through LRs, and Art N Glass India Pvt. Ltd. — challenged actions of the Designated Committee, SVLDRS, Centra...

Lokesh Pathak & Ors. v. Designated Committee (SVLDRS), Central GST, Delhi West — Redemption Fine Not Excludable from SVLDR Scheme Relief

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19/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 226
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Facts of the CasePetitioners — Lokesh Pathak, M.P. Pathak (Through Legal Representatives), and Art N Glass India Pvt. Ltd. — challenged the refusal of the Respondent Designated Committee (SVLDRS), Central GST, Delh...

Lokesh Pathak & Ors. Vs Designated Committee, SVLDRS, Central GST, Delhi West — Eligibility of Redemption Fine under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) – Inclusion as Tax Dues & Eligibility for Discharge Certificate

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My Tax Expert
19/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 207
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Facts of the CaseThe Petitioners – Lokesh Pathak, M P Pathak (deceased through LR), Art N Glass India Pvt. Ltd. and others – challenged non‑issuance of discharge certificates under the Sabka Vishwas (Legacy Dispu...

M/s Smart World Communications vs Commissioner of Central Tax & CGST Delhi North Commissionerate – Delhi High Court on Retrospective GST Cancellation – Sec. 29(2) CGST Act

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19/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 207
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Facts of the CaseThe Petitioner, M/s Smart World Communications (a partnership firm), challenged the order cancelling its GST registration dated 17 March 2022. The GST registration was cancelled with retrospective ...

Ashish Enterprises (Proprietor: Ashish Gupta) vs. Assistant Commissioner, CGST, Delhi East & Ors. — Delhi High Court (2025) — GST Consolidated SCN & ITC Disallowance Challenge under Sections 73 & 74, Central Goods and Services Tax Act, 2017

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19/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 348
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Facts of the Case (Professional Language)The petitioner, M/s. Ashish Enterprises through its Proprietor Shri Ashish Gupta, challenged a Show Cause Notice dated 2nd August 2024 and an Order‑in‑Original dated 22nd Ja...

M/s Sumit Saree Centre vs Commissioner of DGST & Anr. — GST Registration Retrospective Cancellation Invalid: Delhi High Court Upholds Procedural Fairness (Section 29 CGST Act)

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My Tax Expert
19/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 205
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FACTS OF THE CASEM/s Sumit Saree Centre, a proprietary concern of Mr. Rajesh Kumar, obtained GST registration on 21st July 2017. The Petitioner voluntarily applied for cancellation in April 2023, citing...

M/s Sumit Saree Centre vs Commissioner of DGST & Anr. — GST Registration Retrospective Cancellation Invalid: Delhi High Court Upholds Procedural Fairness (Section 29 CGST Act)

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My Tax Expert
19/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 234
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FACTS OF THE CASEM/s Sumit Saree Centre, a proprietary concern of Mr. Rajesh Kumar, obtained GST registration on 21st July 2017. The Petitioner voluntarily applied for cancellation in April 2023, citing...

Gaurav v. Superintendent, CGST — Legality of Retrospective Cancellation of GST Registration under Section 29(2) of the CGST Act, 2017

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19/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 235
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FACTS OF THE CASE The Petitioner, Gaurav, filed Writ Petition (Civil) 14022/2025 under Articles 226 & 227 of the Constitution challenging the impugned order dated 10.06.2025 which directed retrosp...

M/s Chetak Motors Pvt. Ltd. & Ors. vs. Additional Commissioner (Anti Evasion) CGST, Delhi South Commissionerate & Anr. — Challenge to SCN under Section 74, CGST Act

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19/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 223
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Facts of the CaseM/s Chetak Motors Pvt. Ltd. and others (“Petitioners”) approached the High Court of Delhi under Article 226 of the Constitution of India, challenging a Show Cause Notice (SCN) dated 24th June 2025 ...