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Central Electricity Regulatory Commission & Anr. vs Directorate General of GST Intelligence & Ors. – GST Not Applicable on Statutory Regulatory Functions of Electricity Commissions under CGST/IGST Acts
Facts of the CaseThe petitioners, namely the Central Electricity Regulatory
Commission (CERC) and the Delhi Electricity Regulatory Commission (DERC),
challenged Show Cause Notices dated 29.05.2024 and 23.07.2024 issued...
Kamal Envirotech Pvt. Ltd. & Anr. vs Commissioner of GST & Ors. (Delhi High Court, 2025) – Interpretation of Section 129 CGST Act in Cases of Procedural E-Way Bill Errors
Facts of the CaseThe petitioners, Kamal Envirotech Pvt. Ltd. and M/s
Zeon Life Sciences Ltd., challenged GST demands raised under Section 129 of
the CGST Act.
Goods
were transported with valid invoices and taxe...
M/s Addichem Speciality LLP & Ors. vs Special Commissioner, Department of Trade & Taxes & Ors. (Delhi High Court, 2025)
Facts of the CaseThe present batch of writ petitions arose from orders passed
by the Appellate Authorities rejecting appeals filed by various petitioners
under Section 107 of the CGST Act on the ground of limitation. T...
M/s Addichem Speciality LLP & Ors. vs Special Commissioner, Department of Trade and Taxes & Ors. (Delhi High Court, 2025)
Facts of the Case
Petitioners
were registered dealers under GST whose registrations were either
cancelled or subjected to tax demands.
Appeals
were filed before the Appellate Authority under Sectio...
M/s Addichem Speciality LLP & Ors. vs Special Commissioner I, Department of Trade & Taxes & Ors. (Delhi High Court, 2025)
Facts of the Case
The
petitioners were registered dealers under GST whose registrations were
cancelled or demands were raised by adjudicating authorities.
They
filed appeals before the Appellate Au...
M/s Addichem Speciality LLP & Ors. vs Special Commissioner & Ors. – Limitation under Section 107 CGST Act Cannot Be Extended Beyond Statutory Period
Facts of the CaseThe present batch of writ petitions arose from multiple orders
passed by the Appellate Authorities under the Central Goods and Services Tax
Act, 2017 (CGST Act), wherein appeals filed by the petitioner...
M/s Addichem Speciality LLP & Ors. vs Special Commissioner, Department of Trade and Taxes & Ors. (Delhi High Court, 2025)
Facts of the CaseThe present batch of writ petitions arose from multiple orders
passed by the Appellate Authority under Section 107 of the CGST Act, whereby
the appeals filed by various petitioners were dismissed on th...
M/s Addichem Speciality LLP & Ors. vs Commissioner of GST & Ors. (Delhi High Court, 2025) – Limitation under Section 107 CGST Act and Condonation of Delay
Facts of the CaseThe present batch of writ petitions arose from orders passed
by the Appellate Authority under the Central Goods and Services Tax Act, 2017,
whereby the appeals filed by the petitioners were dismissed s...
M/s Addichem Speciality LLP & Ors. vs Special Commissioner I, Department of Trade and Taxes & Ors. (Delhi High Court, 2025) [Condonation of Delay under Section 107 CGST Act – Appellate Authority & High Court Jurisdiction]
Facts of the CaseThe present batch of writ petitions arose from multiple orders
passed by the Appellate Authority under Section 107 of the CGST Act dismissing
appeals filed by various assessees on the ground of limitat...
M/s Addichem Speciality LLP vs Special Commissioner-I, Department of Trade & Taxes & Ors. (Delhi High Court, 2025) [GST Appeal Limitation | Section 107 CGST Act | Retrospective Cancellation of GST Registration | Natural Justice]
Facts of the Case
Petitioners
were registered entities under GST but failed to file returns due to
circumstances such as COVID-19 disruptions and administrative issues.
Show
Cause Notices (SCNs) we...