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M/s Shivoy Enterprises vs Commissioner of CGST, Delhi North & Ors. (Delhi High Court, 2024)
Facts of the CaseThe Petitioner, M/s Shivoy Enterprises, challenged the
validity of a Show Cause Notice dated 14.06.2022 issued for cancellation of its
GST registration on the ground that the firm was found “non-exis...
Bablu Rana (M/s Tara Trading Co.) vs Proper Officer SGST Ward-24 Zone-1 & Anr. Delhi High Court | W.P.(C) 9394/2024 | Decision dated 11.07.2024
Facts of the CaseThe petitioner, Bablu Rana (proprietor of M/s Tara Trading
Co.), challenged:
The Order
dated 18.12.2023 passed under Section 73 CGST Act.
The Show
Cause Notice (SCN) dated 22.09.2023.
...
Neeraj Kumar (M/s ABM Pneumatics & Hydraulic Seals) vs Proper Officer SGST Ward-19 Zone-2 (Delhi High Court, 2024)
Facts of the CaseThe petitioner, Neeraj Kumar, sole proprietor of M/s
ABM Pneumatics & Hydraulic Sales, challenged an order dated 30.12.2023
passed under Section 73 of the CGST Act, 2017. The order was issued
purs...
M/s Feron Life Sciences Pvt. Ltd. vs Commissioner, Delhi GST & Ors. – Retrospective GST Cancellation Set Aside by Delhi High Court under Section 29 CGST Act
Facts of the CaseThe petitioner, M/s Feron Life Sciences Pvt. Ltd., a
company engaged in trading of medicaments and allied products, was registered
under the Central Goods and Services Tax Act, 2017 (CGST Act).A Show C...
M/s Birchand vs Commissioner of DGST, Delhi & Ors. | Delhi High Court | GST Registration Cancellation Set Aside Due to Violation of Natural Justice & Retrospective Cancellation Without Notice
Facts of the CaseThe petitioner, M/s Birchand, was engaged in business
prior to the implementation of the GST regime and was duly migrated with a
valid GST registration effective from 01.07.2017.Subsequently, the depar...
M/s Elasto Rubber Pvt. Ltd. vs Commissioner of SGST Delhi & Ors. – Delay in GST Appeal Cannot Override Unreasoned Retrospective Cancellation
Facts of the CaseThe petitioner, M/s Elasto Rubber Pvt. Ltd., was
registered under GST since 01.07.2017 and had been regularly filing GST returns
from 2017 to 2021. However, due to disruptions caused by the COVID-19 pa...
M/s Avantha Holdings Limited vs The Proper Officer GST Ward 208 Zone 11 New Delhi | Delhi High Court | Section 73(9) CGST Act | Non-Speaking Order Set Aside
Facts of the CaseThe petitioner, M/s Avantha Holdings Limited,
challenged an adjudication order dated 29.04.2024 passed under Section 73(9) of
the CGST Act. The order arose from a Show Cause Notice dated 30.01.2024
al...
M/s Girik Enterprises vs Commissioner SGST Delhi & Ors (2024) – Retrospective GST Cancellation Set Aside Due to Defective SCN
Facts of the CaseThe petitioner, M/s Girik Enterprises, was registered under
GST since 01.07.2017. The petitioner filed GST returns for FY 2017–18 and
2018–19 but discontinued business due to losses and applied for...
Anwar Ali vs Additional Commissioner of CGST Delhi & Anr. (Delhi High Court, 2024) – Invalid GST Cancellation Due to Non-Speaking SCN and Retrospective Effect Restrained under Section 29 CGST Act
Facts of the CaseThe petitioner, Anwar Ali, was registered under the GST regime
on 29.12.2022 and was allotted a GSTIN. He carried on business for a brief
period and subsequently filed NIL returns, asserting compliance...
M/s Star Enterprises vs Commissioner of Delhi GST & Anr. – Retrospective Cancellation of GST Registration Set Aside for Lack of Reasons under CGST Act, 2017
Facts of the CaseThe petitioner, M/s Star Enterprises, was a registered
taxpayer under the CGST Act. A Show Cause Notice (SCN) dated 21.12.2021 was
issued proposing cancellation of GST registration on vague grounds, in...