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Chegg India Pvt. Ltd. vs Assistant Commissioner CGST, MCIE & Ors. – Delhi High Court (8 Sep 2025)
FACTS OF THE CASE• Petitioner Chegg India Pvt. Ltd., an EdTech company
providing software & ITES services, filed multiple writ petitions under
Article 226 of the Constitution of India challenging rejection of ref...
Chegg India Pvt. Ltd. vs Assistant Commissioner CGST Mohan Cooperative Industrial Estate & Ors. — Validity of ITC Refund Rejections and Appellate Authority’s Powers under GST Act
FACTS OF THE CASEPetitioner Chegg India Private Limited (an Indian
company providing software/content development and IT/ITES services to its U.S.
parent) filed multiple writ petitions under Article 226 of the
Constit...
Lokesh Pathak & Ors. vs Designated Committee (SVLDRS), Central GST, Delhi West — Eligibility of Redemption Fine and Seizure Cases under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (W.P.(C) 10622/2024 & Connected Matters)
FACTS OF THE CASE (Professional Language)
The
petitioners — Lokesh Pathak, M.P. Pathak through LRs, and Art N Glass
India Pvt. Ltd. — challenged actions of the Designated Committee,
SVLDRS, Centra...
Lokesh Pathak & Ors. v. Designated Committee (SVLDRS), Central GST, Delhi West — Redemption Fine Not Excludable from SVLDR Scheme Relief
Facts of the CasePetitioners — Lokesh Pathak, M.P. Pathak (Through Legal
Representatives), and Art N Glass India Pvt. Ltd. — challenged the refusal
of the Respondent Designated Committee (SVLDRS), Central GST, Delh...
Lokesh Pathak & Ors. Vs Designated Committee, SVLDRS, Central GST, Delhi West — Eligibility of Redemption Fine under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) – Inclusion as Tax Dues & Eligibility for Discharge Certificate
Facts of the CaseThe Petitioners – Lokesh Pathak, M P Pathak (deceased through
LR), Art N Glass India Pvt. Ltd. and others – challenged non‑issuance of
discharge certificates under the Sabka Vishwas (Legacy Dispu...
M/s Smart World Communications vs Commissioner of Central Tax & CGST Delhi North Commissionerate – Delhi High Court on Retrospective GST Cancellation – Sec. 29(2) CGST Act
Facts of the CaseThe Petitioner, M/s Smart World Communications
(a partnership firm), challenged the order cancelling its GST registration
dated 17 March 2022. The GST registration was cancelled with retrospective
...
Ashish Enterprises (Proprietor: Ashish Gupta) vs. Assistant Commissioner, CGST, Delhi East & Ors. — Delhi High Court (2025) — GST Consolidated SCN & ITC Disallowance Challenge under Sections 73 & 74, Central Goods and Services Tax Act, 2017
Facts of the Case (Professional Language)The petitioner, M/s. Ashish Enterprises through its
Proprietor Shri Ashish Gupta, challenged a Show Cause Notice dated 2nd
August 2024 and an Order‑in‑Original dated 22nd Ja...
M/s Sumit Saree Centre vs Commissioner of DGST & Anr. — GST Registration Retrospective Cancellation Invalid: Delhi High Court Upholds Procedural Fairness (Section 29 CGST Act)
FACTS OF THE CASEM/s Sumit Saree Centre, a proprietary concern of
Mr. Rajesh Kumar, obtained GST registration on 21st July 2017. The
Petitioner voluntarily applied for cancellation in April 2023, citing...
M/s Sumit Saree Centre vs Commissioner of DGST & Anr. — GST Registration Retrospective Cancellation Invalid: Delhi High Court Upholds Procedural Fairness (Section 29 CGST Act)
FACTS OF THE CASEM/s Sumit Saree Centre, a proprietary concern of
Mr. Rajesh Kumar, obtained GST registration on 21st July 2017. The
Petitioner voluntarily applied for cancellation in April 2023, citing...
Gaurav v. Superintendent, CGST — Legality of Retrospective Cancellation of GST Registration under Section 29(2) of the CGST Act, 2017
FACTS OF THE CASE
The
Petitioner, Gaurav, filed Writ Petition (Civil) 14022/2025 under
Articles 226 & 227 of the Constitution challenging the impugned
order dated 10.06.2025 which directed retrosp...