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M/s. Abhishek Appliance Pvt. Ltd. vs Assistant Commissioner, CGST Delhi North Commissionerate & Ors. – GST Registration Cancellation Set Aside for Violation of Natural Justice (Delhi High Court, 2024)
Facts of the CaseThe Petitioner, M/s. Abhishek Appliance Pvt. Ltd.,
challenged the cancellation of its GST registration (GSTIN 07AAACA5800B1ZG) by
an order dated 06.03.2024 passed by the Superintendent, Ward-73. The
c...
Olive Traders vs Commissioner, CGST & Anr. (Delhi High Court, 2024) – GST Registration Cancellation | Opportunity of Hearing | Validity of Show Cause Notice
Facts of the CaseThe petitioner, Olive Traders, challenged:
The order
dated 04.05.2023 cancelling its GST registration, and
The Show
Cause Notice (SCN) dated 17.04.2023 issued prior to such cancellation....
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...