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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...
Nishant Tandon vs Commissioner, CGST East Delhi (Delhi High Court) – GST Portal Access & Retrospective Cancellation Case under Section 73 CGST Act, 2017
Facts of the CaseThe Petitioner, Nishant Tandon, was a partner in M/s Jai Ambay
Pharmacy, a firm registered under GST bearing GSTIN 07AANFJ2255K1Z2. The firm
was dissolved mutually by its partners on 01.07.2021. Subseq...
M/s Bansal Exim vs Commissioner of DGST, Delhi & Ors. – Retrospective Cancellation of GST Registration Without Reasons Violates Natural Justice
Facts of the CaseThe petitioner, M/s Bansal Exim, was registered under
the GST regime since 01.07.2017. The GST authorities issued a Show Cause Notice
(SCN) dated 13.01.2023 on the ground that the petitioner had failed...
The Commissioner of Central Tax, GST Delhi (West) vs Adesh Jain | Statutory Bail under Section 167(2) CrPC Cannot Be Denied Despite Earlier Bail Cancellation
Facts of the Case
The
respondent, along with a co-accused, was alleged to have created dummy
firms to generate fake invoices.
These
entities were used to pass on fraudulent Input Tax Credit without...
Saluja Overseas Pvt. Ltd. vs Commissioner of CGST & Central Excise Delhi East Commissionerate (2024) – Delhi High Court | GST Registration Cancellation & ITC Denial under Section 73 CGST Act
Facts of the CaseThe petitioner, Saluja Overseas Pvt. Ltd., challenged
an order dated 08.10.2021 whereby its GST registration was cancelled retrospectively
from 01.07.2017. The cancellation was based on a Show Cause No...
Saluja Electronics vs Commissioner of CGST & Central Excise, Delhi East Commissionerate (Delhi High Court, 2024)
Facts of the CaseThe Petitioner, Saluja Electronics, challenged an order
dated 02.09.2021 whereby its GST registration was cancelled retrospectively
with effect from 07.07.2017.The cancellation order was passed on the ...
M/s SS Enterprises vs Principal Commissioner CGST Delhi (2024) – GST Registration Cancellation & Natural Justice under Section 29(2)(e) CGST Act
Facts of the CaseThe petitioner, M/s SS Enterprises, filed a writ
petition challenging:
A Show
Cause Notice dated 05.03.2024 proposing cancellation of GST
registration.
An order
dated 02.04.2024 c...
M/s Chauhan Construction Co. vs Commissioner of DGST & Anr. – GST Registration Cancellation Set Aside for Violation of Natural Justice under CGST Act
Facts of the CaseThe petitioner, M/s Chauhan Construction Co.,
challenged the cancellation of its GST registration vide order dated
05.04.2021, which was issued pursuant to a Show Cause Notice (SCN) dated
26.03.2021.T...
Satish Chand Mittal (National Rubber Products) vs Sales Tax Officer, SGST Ward 25 – Ex Parte GST Order Set Aside Due to Non-Service of SCN under Section 73 CGST Act
Facts of the CaseThe Petitioner, Satish Chand Mittal (trading as National
Rubber Products), challenged an adjudication order dated 30.12.2023 passed
under Section 73 of the CGST/SGST Act for the tax period July 2017 to...