Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Alex Tour and Travel Pvt. Ltd. vs Assistant Commissioner CGST, Division Janakpuri (Delhi High Court, 2023) – Refund of ITC on Export of Services Cannot Be Denied Despite Pending Appeal
Facts of the Case
The
petitioner filed refund claims totaling ₹2,62,01,727/- for FY
2018–19 and 2019–20.
Refund
was claimed on unutilized ITC for export of services (zero-rated supply).
Th...
Sidhivinayak Chemtech Pvt. Ltd. vs Principal Commissioner, CGST, Meerut & Ors. – Provisional Attachment under Section 83 CGST Act Set Aside for Lack of Jurisdiction & Tangible Material
Facts of the CaseThe petitioner, Sidhivinayak Chemtech Private Limited, engaged
in the trade of industrial chemicals, challenged a provisional attachment
order dated 01.09.2022 and its confirmation dated 08.12.2022 pas...
M/s McDonald’s India Pvt. Ltd. vs Additional Commissioner, CGST Appeals-II, Delhi & Anr. (2023) – Intermediary Services under IGST Act & ITC Refund Eligibility
Facts of the Case
The
petitioner, M/s McDonald’s India Pvt. Ltd., entered into a Service
Agreement dated 01.01.1996 with its holding company McDonald’s USA.
Services
were rendered on a cost + 1...
M/s Netgear Technologies India Pvt. Ltd. vs Joint Commissioner CGST Appeals-I Delhi & Anr. – Intermediary Services vs Export of Services under IGST Act | Delhi High Court
Facts of the Case
The
petitioner, M/s Netgear Technologies India Pvt. Ltd., was engaged
in providing marketing and sales support services to its overseas entity
without payment of IGST.
It
cl...
M/s Classic Decorators vs Commissioner (Appeals-I) Central Excise/GST, Delhi & Anr. – Pre-Deposit Mandatory Under Section 35F of Central Excise Act | Delhi High Court (2023)
Facts of the CaseThe petitioner, M/s Classic Decorators, challenged an
order dated 04.05.2023 passed by the Appellate Authority, which refused to
entertain its appeal due to non-compliance with the mandatory pre-deposi...
M/s. Balaji Enterprises vs Principal Additional Director General, Directorate General of GST Intelligence – Delhi High Court on Validity & Duration of Provisional Attachment under Section 83 CGST Act, 2017
Facts of the CaseThe petitioner, M/s. Balaji Enterprises, filed a writ
petition challenging an order dated 20.04.2022 passed by the respondent
authority provisionally attaching its bank accounts maintained with IndusIn...
Advance Systems vs Commissioner of Central Excise & CGST (Delhi High Court, 2023) – Refund of ITC Must Be Granted After Appellate Order | Section 54 CGST Act
Facts of the Case
The
petitioner claimed refund of ITC for exports made during January 2021
to September 2021 under LUT.
Refund
applications were filed under Section 54(3)(i) CGST Act.
The
...
PR. Commissioner, Central Excise & CGST Delhi South vs BlackBerry India Private Limited (2023) – Refund of CENVAT Credit on Export Services & Intermediary Service Clarification under Finance Act, 1994
Facts of the Case
BlackBerry
India Private Limited filed refund claims totaling ₹8.55 crore for
unutilised CENVAT credit for specified periods.
The
credit arose from input services like manpower,...
M/s Jupiter Exports vs Commissioner of GST – Delhi High Court sets aside GST demand for violation of natural justice under Sections 74 & 75 of CGST Act
Facts of the Case
The
petitioner, M/s Jupiter Exports, was issued a demand order dated
25.03.2021 raising liability of ₹6.67 crore.
The
demand included tax, interest, and penalty for the period A...
M/s Shivbhola Filaments Pvt. Ltd. vs Assistant Commissioner CGST & Anr. – Delhi High Court on GST Refund Rejection, GSTR-2A Mismatch & Natural Justice (Section 54 & 107 CGST Act)
Facts of the CaseThe petitioner, M/s Shivbhola Filaments Private Limited,
is engaged in manufacturing polypropylene yarn and narrow woven fabric, taxable
at lower GST rates (5% and 12%), while inputs attract GST at 18%...