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M/s R.J. Trading Co. vs Commissioner of CGST, Delhi North & Ors. (2021) – Illegal Search, Seizure & Prohibition under Section 67 CGST Act
FACTS OF THE CASEThe petitioner, M/s R.J. Trading Co. (RJT), a registered GST
dealer engaged in the trading of cigarettes, challenged the legality of search
and seizure operations conducted by GST authorities.
RJT
...
M/s Ankush Auto Deals vs Commissioner of DGST & Anr. (2021:DHC:3443-DB) – Refund of GST with Interest under Sections 54 & 56 CGST/DGST Act
Facts of the Case
The
petitioner filed a refund application in Form RFD-01 seeking refund
of:
₹25,29,944/-
(CGST + SGST)
Despite
expiry of the statutory period of 60 days, the re...
M/s Vijay Steelcon Private Limited vs Principal Commissioner of Central Tax (GST) Delhi East & Ors. (2021:DHC:3739-DB)
Facts of the Case
The
petitioner challenged:
Seizure
of ₹65 lakhs cash from the director’s residence during GST search
on 04.03.2021.
Recovery
of ₹94,65,316/- allegedly witho...
Tarun Jain vs Directorate General of GST Intelligence (DGGI) | Delhi High Court | Anticipatory Bail under Section 438 CrPC in GST Fake ITC Fraud Case
Facts of the Case
The
petitioner, Tarun Jain, was a director of a company engaged in
solar equipment manufacturing.
Authorities
alleged that the company, along with multiple firms, was involved in ...
Wipro Ltd vs Assistant Commissioner of GST MCIE Division CGST (Delhi High Court, 2021) – Blocking of ITC Beyond One Year Held Unsustainable Without Reasoned Order
Facts of the CaseThe petitioner, Wipro Ltd, filed a writ petition challenging
the legality and validity of Rule 86A of the CGST Rules, alleging it to
be arbitrary and bad in law.The petitioner also sought relief agains...
M/s Indo International Tobacco Pvt. Ltd. & Anr. vs Additional Director General, DGGI & Ors. (2022:DHC:124-DB) Delhi High Court | Multiple Investigations under CGST Act – Jurisdiction & Section 6(2)(b) Interpretation
Facts of the Case
The
petitioners (tobacco manufacturers/exporters) were registered under GST
and engaged in manufacturing and export activities.
Multiple
search operations, summons, and investigat...
Mahavir Transmission Limited vs Directorate General of GST Intelligence (HQRS) & Anr. – Delhi High Court | Provisional Attachment Ceases After One Year under Section 83 CGST Act
Facts of the Case
The
Petitioner filed a writ petition challenging a communication dated 31
December 2020, through which the Respondents directed banks to freeze/provisionally
attach the bank accounts...
Rakesh Kumar Garg vs Assistant Commissioner GST Department Ward No. 207, Delhi & Ors. (2022:DHC:475-DB) GST Registration Cancellation | Section 29(2) CGST Act | Voluntary Surrender vs Suo Moto Cancellation | Delhi High Court Judgment
Facts of the CaseThe petitioner, Rakesh Kumar Garg, filed a writ
petition seeking enforcement of an appellate order dated 5th April 2021. The
petitioner had applied for voluntary cancellation of GST registration
(GSTI...
Karamjit Jaiswal vs Commissioner of Central Taxes GST Delhi East – Delhi High Court on Lapse of Provisional Attachment under Section 83 CGST Act, 2017
Facts of the CaseThe Petitioner, Karamjit Jaiswal, challenged a letter dated 27
November 2020 issued by the Respondent authority directing provisional
attachment of his immovable properties and bank accounts. The Petit...
ANS Constructions Pvt. Ltd. vs Commissioner of Central Tax GST & Anr. (Delhi High Court, 2022) – GST Audit Proceedings & Binding Precedent on Issue Already Decided
Facts of the CaseThe petitioner, ANS Constructions Pvt. Ltd., filed a
writ petition challenging the initiation and continuation of GST audit
proceedings by the respondent authorities.An interim order dated 26 July 2019...