Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
M/s Lala Shivnath Rai Sumerchand Confectioner Pvt. Ltd. vs Additional Commissioner, CGST Delhi-West (Delhi High Court, 2025) – Double Demand on Input Tax Credit under Section 74 CGST Act
Facts of the CaseThe Petitioner, M/s Lala Shivnath Rai Sumerchand
Confectioner Pvt. Ltd., operates a sweetmeat shop along with a small
restaurant facility. The dispute arose from a Show Cause Notice dated
05.08.2025 a...
M/s Jasmeet Trading Company vs Additional Commissioner, CGST Delhi North (2025) – Delhi High Court | Writ Not Maintainable in Fraudulent ITC Cases under Section 107 CGST Act
Facts of the CaseThe Petitioner, M/s Jasmeet Trading Company, filed a
writ petition under Article 226 of the Constitution of India challenging
an Order-in-Original dated 01.02.2025, issued by the Respondent
authority....
M/s Rohtas Trading Co. vs Additional Commissioner, CGST Delhi North (2025) – Delhi High Court Dismisses Writ in ITC Fraud Case; Alternate Remedy under Section 107 CGST Act Emphasized
Facts of the CaseThe Petitioner, M/s Rohtas Trading Company, filed a
writ petition under Article 226 of the Constitution challenging the
Order-in-Original dated 01.02.2025, passed by the Respondent authority. The
impu...
Directorate General of GST Intelligence vs Rakesh Kumar Goyal (Delhi High Court, 2025) – Bail Cancellation in GST Fraud Case under Section 132 CGST Act
Facts of the CaseThe case arose from allegations of large-scale GST fraud
involving fraudulent Input Tax Credit (ITC) claims amounting to crores of
rupees. The Respondent, Rakesh Kumar Goyal, was accused of being invol...
Fraudulent ITC Allegations & Maintainability of Writ Petition: Remedy Lies Under Section 107 CGST Act – Samyak Jain v. Superintendent (Adjudication), CGST Delhi
Facts of the CaseThe Petitioner, registered under the VAT regime as M/s
Samyak International, was later allotted a provisional GST registration
upon the introduction of GST. The Petitioner contended that such registrat...
RSA Impex LLP vs Commissioner of DGST & Ors. (Delhi High Court, 2025) – Ex-Parte GST Order Set Aside for Non-Consideration of Reply & Denial of Hearing under Section 73 read with Section 168A CGST Act
Facts of the CaseThe Petitioner, RSA Impex LLP, challenged:
A Show
Cause Notice dated 31.05.2024, and
A final
adjudication order dated 20.08.2024,
wherein a demand of ₹13,38,244 was raised.Key factua...
Bhupender Kumar vs Additional Commissioner (Adjudication), CGST Delhi North & Ors. (Delhi High Court, 2025) (Penalty under Section 122(1A) CGST Act – Fake ITC Fraud – Writ Not Maintainable – Alternative Remedy under Section 107)
Facts of the CaseThe Petitioner, Bhupender Kumar, a GST consultant,
challenged an adjudication order imposing a massive penalty (approx. ₹285
crore) for alleged involvement in fraudulent availment and passing of Inpu...
M/s Sisla Laboratories vs Deputy Commissioner of CGST (Delhi High Court, 2025) (Refund under Section 54 CGST Act – Non-communication of SCN – Missing Deficiency Memo – Right to Appeal Preserved)
Facts of the CaseThe Petitioner, M/s Sisla Laboratories, filed two
refund applications under Section 54(3) of the Central Goods and Services
Tax Act, 2017 for different tax periods:
Refund
Application dated 17....
Utkarsh Arora (Prop. M/s Aura Interior Hardware) vs. Additional Commissioner CGST Delhi North: Delhi High Court Declines Writ in Fake ITC Case under Section 16, 107 & 122 CGST Act
Facts of the CaseThe present writ petition was filed under Article 226 of the
Constitution of India challenging the Order-in-Original dated 27 January 2025,
whereby a demand of ₹1,14,114 along with penalty was raised...
Tungsten Automation England Limited vs Deputy Commissioner of Income Tax (International Taxation), Circle 3(1)(1), New Delhi – Delhi High Court | ITA 92/2025 & 93/2025 | Sections 147, 144C, 260A & Article 13 India–UK DTAA – Fees for Technical Services (FTS) vs Business Income
Facts of the Case
The
assessee, Tungsten Automation England Limited, a UK-based tax resident,
provided e-invoicing and related services to an Indian entity.
The
assessee did not file returns in Ind...