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DEV ENTERPRISES vs COMMISSIONER OF DGST & ORS. – Challenge to GST Show Cause Notice & Extension Notifications under Section 168A CGST Act Dismissed; Remedy Lies in Appeal under Section 107
Facts of the CaseThe Petitioner, Dev Enterprises, filed a writ petition under
Article 226 challenging:
Show
Cause Notice dated 27.05.2024 for FY 2019–20
Order
dated 28.08.2024 confirming tax, interest...
Luxmi Jewellers v. Commissioner of DGST & Ors. – Delhi High Court Sets Aside Cryptic GST Adjudication Order & Remands for Fresh Hearing under Section 73 CGST Act
Facts of the CaseThe Petitioner, Luxmi Jewellers through its proprietor
Kanishka Sawhney, filed a writ petition under Article 226 of the
Constitution of India challenging:
The
validity of Notification No. 9/202...
R.K. Plastic v. Commissioner of DGST & Ors. – Delhi High Court Grants Fresh Opportunity Despite Challenge to GST Notifications Pending Before Supreme Court (Section 168A CGST Act)
Facts of the CaseThe petitioner, R.K. Plastic through its proprietor Ashok
Kumar, filed a writ petition under Article 226 of the Constitution of India
challenging:
The
validity of Notification No. 9/2023-Centra...
B R Ceramics Pvt. Ltd. vs Commissioner of DGST & Ors. (2025) – Delhi High Court | Challenge to GST Notifications under Section 168A & Limitation Relief
Facts of the CaseThe Petitioner, B R Ceramics Pvt. Ltd., filed a writ
petition under Articles 226 and 227 of the Constitution of India challenging:
Show
Cause Notice dated 28 May 2024
Demand
Order dated...
Raghuvir Prasad Jain (Proprietor, Raghuvir Prasad Jain & Sons) vs Commissioner of DGST & Ors. – Delhi High Court on GST Notification Validity & Appellate Remedy under Section 107 CGST Act
Facts of the CaseThe Petitioner challenged:
Show
Cause Notice dated 16 May 2024, and
Demand
Order dated 28 August 2024 passed by the Sales Tax Officer.
The petition also questioned the validity (vires)...
Garg Agency Through Proprietor Raj Rani Garg vs Commissioner of DGST & Ors. – Delhi High Court Grants Fresh Opportunity in GST Adjudication Amid Pending Validity of Notifications under Section 168A CGST Act
Facts of the CaseThe Petitioner, Garg Agency through its proprietor Raj Rani
Garg, filed a writ petition under Article 226 of the Constitution challenging
the validity of various GST notifications issued under the Cent...
Garg Candle Works v. Commissioner, Delhi GST & Anr. – Delhi High Court Sets Aside Retrospective Cancellation of GST Registration under Section 39 of CGST Act, 2017 in Writ Jurisdiction under Articles 226 & 227 (2025)
FACTS OF THE CASEThe petitioner, Garg Candle Works, was registered under GST
since 1st July 2017. The petitioner applied for cancellation of GST
registration on 15th May 2023.Subsequently, a notice dated 14th June 2023...
Sulender Shah & Anr. vs Additional Commissioner / Joint Commissioner CGST Delhi & Anr. – Delhi High Court Dismisses Writ Challenging GST Show Cause Notice Due to Pending Adjudication (2025)
Facts of the CaseThe Petitioners, a Chartered Accountant and a trader, filed a
writ petition under Article 226 challenging a Show Cause Notice dated
02.08.2023 and seeking a stay on adjudication proceedings.This was th...
Banson Enterprises & Anr. vs Assistant Commissioner CGST & Ors. (2025) – Delhi High Court on Maintainability of Writ in GST ITC Fraud Cases
Facts of the CaseThe petitioners challenged an order-in-original dated
02.02.2025 passed by the GST authorities, whereby demands and penalties were
imposed on the petitioner entity, M/s Banson Enterprises. The case ori...
Khaleeque Ahmed Prop. M/s Mark Ad Grafix vs Superintendent CGST (Delhi High Court) – Non-Communication of SCN & Limitation under GST | Article 226 | Notification No. 56/2023-Central Tax
Facts of the CaseThe Petitioner, Khaleeque Ahmed, proprietor of M/s Mark Ad
Grafix, filed a writ petition under Article 226 of the Constitution of India
challenging an order dated 5th May 2024 passed by the Superintend...