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Commissioner of Central Tax, CGST Delhi East vs M/s Simplex Infrastructure Limited (2025) – Extended Limitation under Section 73(1) of Finance Act Not Invokable Due to Bona Fide Belief
Facts of the CaseThe appeal was filed by the Commissioner of Central Tax
challenging the order passed by CESTAT. The dispute pertained to non-payment of
service tax by the respondent, a sub-contractor, for the period 2...
Commissioner of Central Tax, CGST Delhi South vs M/s Government Official Welfare Organisation – No Service Tax Liability on Real Estate Facilitation Activities under Finance Act, 1994
Facts of the CaseThe Respondent, M/s Government Official Welfare Organisation,
was an entity formed by serving and retired government officials. It entered
into a Memorandum of Understanding dated 30th July 2009 with M...
M/s Raj International vs Additional Commissioner CGST Delhi West & Ors. (2025) – Delhi High Court on Non-Consideration of Submissions & GST Procedural Lapses
Facts of the CaseThe Petitioner, M/s Raj International, filed the
present writ petition challenging Orders-in-Original dated 14 January 2025
and 3 February 2025 passed by the Office of the Commissioner, Central Tax,
D...
M/s Raj International vs Additional Commissioner CGST Delhi West & Ors. (2025) – Delhi High Court on Non-Consideration of Submissions & GST Procedural Lapses
Facts of the CaseThe Petitioner, M/s Raj International, filed the
present writ petition challenging Orders-in-Original dated 14 January 2025
and 3 February 2025 passed by the Office of the Commissioner, Central Tax,
D...
Shalender Kumar vs Commissioner, Delhi West CGST Commissionerate & Ors. – Refund Cannot Be Withheld Without Pending Proceedings Under Section 54(11) CGST Act | Delhi High Court (2025)
Facts of the CaseThe Petitioner, engaged in wholesale trade and export of
FMCGs, filed a refund claim under the CGST Act for the tax paid on exports.
Initially, the Adjudicating Authority rejected the refund claim on t...
Bhavna Luthra (Legal Heir of Late Narain Das Luthra) vs Assistant Commissioner, CGST & Anr. – Delhi High Court Directs Accountability in GST Refund Delay [W.P.(C) 4551/2025]
Facts of the CaseThe petitioner, Bhavna Luthra, is the widow and legal
heir of Late Mr. Narain Das Luthra, proprietor of M/s Hunny Enterprises. After
his demise on 29 November 2020, the GST registration of the firm was...
M/s. Vallabh Textiles vs Additional Commissioner, Central Tax GST, Delhi East & Ors. – Delhi High Court (2025) | Cross-Examination Not Absolute Right in GST Adjudication
Facts of the CaseThe Petitioner, M/s. Vallabh Textiles, filed a writ petition
challenging adjudication orders confirming GST liability amounting to ₹7.13
crores along with penalty. The dispute arose from a Show Cause...
Sunil Gulati vs Additional Commissioner CGST Delhi South Commissionerate & Anr. (Delhi High Court, 2025) – Writ Not Maintainable Where Statutory Appeal Available under Section 107 CGST Act in ITC Fraud Penalty Matters
Facts of the CaseThe petitioner, Sunil Gulati, was working as an
accountant in multiple firms. An investigation was initiated by the GST
authorities based on allegations that M/s Monga Iron and Steel Pvt. Ltd.
had fra...
M/s Impressive Data Services Pvt. Ltd. vs Commissioner (Appeals-I), Central Tax GST, Delhi – Mandatory Pre-Deposit under Section 107(6) CGST Act Cannot Be Waived by High Court
Facts of the CaseThe Petitioner, M/s Impressive Data Services Private Limited,
filed a writ petition seeking exemption from the mandatory pre-deposit
requirement under Section 107(6) of the Central Goods and Services T...
M/s Perfetti Van Melle India Pvt. Ltd. vs Additional Commissioner (Adjn.) CGST Delhi North & Ors. – Delhi High Court Sets Aside Ex-Parte GST Demand Order for Violation of Natural Justice (2025)
Facts of the CaseThe Petitioner, M/s Perfetti Van Melle India Pvt. Ltd.,
filed a writ petition under Article 226 of the Constitution challenging an Order-in-Original
dated 06.01.2025 and consequential Form GST DRC-07 d...