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Commissioner CGST Delhi South vs Air India Ltd. – Extended Limitation under Section 73(1) Finance Act Not Invocable Without Specific Allegation of Suppression of Facts
Facts of the CaseThe respondent (Air India Ltd.), registered as an Input
Service Distributor, availed CENVAT credit during the period 2007–2010. During
audit by CERA, it was observed that the assessee had availed CEN...
Metal One Corporation India Pvt. Ltd. vs Union of India & Ors. – Delhi High Court Quashes GST SCNs on Secondment of Employees under Rule 28 & CBIC Circular 210/4/2024-GST
Facts of the CaseThe present batch of writ petitions challenged multiple Show
Cause Notices (SCNs) issued under the Central Goods and Services Tax Act, 2017,
alleging tax liability on services arising from the secondme...
Principal Commissioner, CGST vs M/s Federal Mogul Goetze India Ltd & Anr (2024) – Delhi High Court on VCES Eligibility, Audit Report Not ‘Determination of Liability’ under Section 106 Finance Act, 2013
FACTS OF THE CASEThe respondent assessee, engaged in manufacturing automobile
parts, was registered under various taxable service categories.An audit conducted on 22.09.2010 alleged wrongful availment
of CENVAT credit ...
M/s Elite International vs Commissioner of CGST Delhi North & Ors. – Refund of Export Proceeds Realised in INR via Vostro Account Allowed | Delhi High Court
Facts of the CaseThe petitioner, M/s Elite International, engaged in export
transactions, effected three exports under specific invoices during the
relevant period. The export proceeds were realized partly in foreign c...
Commissioner of Central Tax, GST Delhi East vs A.S.P. Metal Industries (Delhi High Court, 2024) – No Clandestine Removal Without Cogent Evidence under Section 35G of Central Excise Act
Facts of the Case
The
respondent-assessee was engaged in manufacturing copper ingots.
A
search was conducted by DGCEI on 21.09.2005 at factory and residential
premises.
Cash
of ₹6,20,000...
M/s Vos Technologies India Pvt. Ltd. & Ors. vs Principal Additional Director General, Directorate of Revenue Intelligence & Ors. (Delhi High Court | Judgment dated 10 December 2024)
Facts of the CaseThe present batch of writ petitions challenged multiple Show
Cause Notices (SCNs) and consequential adjudication proceedings initiated
under the Customs Act, Finance Act, and CGST Act.The petitioners c...
Bharti Airtel Ltd vs Commissioner, CGST Appeals-1 Delhi & Ors | Delhi High Court (2024) – Telecommunication Towers Held Movable Property, ITC Allowed under Section 17(5) CGST Act
Facts of the CaseThe present matter involves three writ petitions filed by M/s
Bharti Airtel Limited, Indus Towers Limited, and Elevar Digitel
Infrastructure Pvt. Ltd. challenging proceedings initiated under the Centra...
Kshitij Ghildiyal vs Director General of GST Intelligence (Delhi High Court, 2024) – Arrest Invalid for Non-Supply of Written Grounds under CGST Act
Facts of the CaseThe petitioner, Kshitij Ghildiyal, Director of a company
engaged in e-waste management, was subjected to a search operation under
Section 67 of the Central Goods and Services Tax Act, 2017. Allegations...
M/s G.S. Industries vs Commissioner of Central Tax & GST, Delhi (West) – Delhi High Court Sets Aside Departmental Review of Refund Order under Section 107(2) CGST Act
Facts of the CaseThe petitioner, M/s G.S. Industries, filed refund applications
for the period April 2018 to March 2019 on account of Input Tax Credit (ITC)
accumulated due to inverted duty structure. Initially, defici...
Nand Kishore Gupta vs Additional Director General, DGGI & Ors. – Delhi High Court Rules Cash is Not “Goods” Under GST; Seizure Under Section 67 CGST Act Held Illegal (2024)
Facts of the CaseThe petitioner, a sole proprietor engaged in trading iron
scrap, was subjected to a search by the Directorate General of GST Intelligence
(DGGI) in connection with alleged fraudulent availment of Input...