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Ashish Garg (Legal Heir of Pawan Kumar) vs GST Officer, Ward 63, Delhi & Anr. | Retrospective GST Cancellation Set Aside | Delhi High Court
Facts of the CaseThe petitioner, Ashish Garg, being the legal heir of Late Sh.
Pawan Kumar (proprietor of M/s Kirti Plastics), challenged the order dated
14.03.2023 cancelling GST registration retrospectively from 28.0...
M/s Shree Balaji Industries vs Commissioner of DGST & Anr. – Delhi High Court Sets Aside Retrospective GST Cancellation Due to Lack of Reasoning
Facts of the CaseThe Petitioner, M/s Shree Balaji Industries, a partnership
firm engaged in manufacturing textile-related products, challenged the
cancellation of its GST registration. The GST registration was cancelle...
M/s White Mountain Trading Pvt. Ltd. vs Additional Commissioner, CGST Appeals-II, Delhi – Delay in Filing GST Appeal & Condonation under Section 107 CGST Act
Facts of the CaseThe Petitioner, M/s White Mountain Trading Pvt. Ltd.,
challenged an order dated 15.01.2024 passed by the Commissioner of Central Tax
(Appeals-II), whereby its appeal against the Order-in-Original dated...
Sushil Kumar vs Delhi State GST Govt NCT of Delhi & Ors (Delhi High Court, 2024) – Refund of GST Deposited During Search Held Coercive | Sections 73, 74, 79 CGST Act
Facts of the
CaseThe Petitioner, Sushil Kumar, engaged in
manufacturing and trading of ferrous and non-ferrous metals, was subjected to a
GST search operation on 16–17 November 2023 based on allegations of
suppress...
Shibendra Narayan Guha vs Commissioner of GST & Anr | Delhi High Court | Retrospective GST Cancellation Cannot Be Mechanical Under Section 29 CGST Act
Facts of the
CaseThe Petitioner, engaged in the business of trading
motor parts (V-Belts), challenged:
The Show Cause Notice dated 07.10.2022, and
The Order dated 11.11.2022,
whereby the GST registration was can...
Himanshu Goyal Proprietor of M/s Raj and Co. vs Principal Commissioner State GST, Delhi & Anr. — Retrospective GST Cancellation Cannot Be Mechanical under Section 29 CGST Act
Facts of the
CaseThe petitioner, engaged in trading household edible
items, had obtained GST registration. Subsequently, the petitioner ceased
business operations in June 2022.A Show Cause Notice dated 18.07.2022 was ...
M/s Samayshristi Enterprises vs Superintendent, Range-31 GST Division, New Delhi – Delhi High Court Sets Aside Non-Speaking Order Rejecting GST Cancellation (Section 29 CGST Act)
Facts of the CaseThe Petitioner, M/s Samayshristi Enterprises, was
engaged in the business of trading ferrous waste, scrap, and stainless steel
and held a valid GST registration. Due to financial constraints, the Petit...
Gaurav Bansal vs Commissioner of GST & Anr – Retrospective GST Cancellation Set Aside for Lack of Reasons (Delhi High Court)
Facts of the CaseThe Petitioner, proprietor of Jainna Enterprises, was engaged
in the manufacturing of copper wire and cables and held a valid GST
registration.A Show Cause Notice dated 08.07.2021 was issued alleging
...
Svera Agro Limited vs Commissioner of Central Tax and GST (Delhi High Court, 2024) – Refund of Unutilized ITC & Requirement of CA Certificate under Rule 89(2)(l)(m) CGST Rules
Facts of the CaseThe petitioner, Svera Agro Limited, filed a writ
petition seeking directions to the respondent authority to:
Sanction
refund of unutilized Input Tax Credit (ITC) for the period August 2020
...
Pankaj Kumar Kataria vs Addl. Commissioner of CGST & Anr. – Condonation of Delay and Restoration of Appeals under GST Law
Facts of the CaseThe petitioner challenged a common appellate order dated
23.08.2023, whereby three separate appeals filed against Orders-in-Original
dated 28.07.2022 were dismissed solely on the ground of limitation.A...