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M/s Welcut Industries vs Commissioner, CGST, Delhi & Anr. — Pre Deposit Clarification under Section 112 CGST Act — Stay on Recovery in Absence of Functional Appellate Tribunal
FACTS OF THE CASEM/s Welcut Industries (Petitioner) challenged the Order‑in‑Appeal
dated 23.05.2025, which confirmed a tax demand of ₹27,000/‑. The order was
appealable to the GST Appellate Tribunal, but the Tr...
M/s Rajesh Metals v. Office of the Commissioner CGST Delhi North (2025) — Maintainability of Writ in Alleged Fraudulent ITC Claims and Importance of Appellate Remedy Under CGST Act
Facts of the CaseM/s Rajesh Metals, through its proprietor Mr. Rajesh Kakar
(Petitioner), challenged a Show Cause Notice (SCN) dated 11 July 2024
and the consequent impugned order dated 3 February 2025 passed by the
O...
GMG Tradelink Pvt. Ltd. vs. Directorate General of GST Intelligence & Ors. — Validity of Provisional Attachment Under Section 83 of the CGST Act, 2017
FACTS OF THE CASEGMG Tradelink Pvt. Ltd. challenged the provisional
attachment of its bank accounts maintained with ICICI Bank, Bhiwani Mandi
Branch, effected by the Principal Additional Director General of the
Direct...
C.H. Robinson Worldwide Freight India Pvt. Ltd. vs. Additional Commissioner, CGST Delhi South & Ors. | Limitation of SCN u/s 73(2) and (10) of the CGST Act – Delhi HC (2025)
FACTS OF THE CASEIn C.H. Robinson Worldwide Freight India Pvt.
Ltd. vs. Additional Commissioner, CGST‑Delhi‑South & Ors., the
Petitioner challenged a Show Cause Notice (SCN) dated 31 May 2024, which was
ul...
Ess Dee Industries vs. Commissioner of DGST & Ors. – Challenge under Article 226 of Constitution; Validity of GST Notifications under Section 168A of Central/State GST Act; Remand of Show Cause Notice & Demand Order.
FACTS OF THE CASE The Petitioner, Ess Dee Industries through its
Partner, filed Writ Petition (Civil) No. 16373/2025 under Article 226 of the
Constitution of India contesting a Show Cause Notice (SCN) dated 11th Decemb...
M/s Sanjay Medicos vs. Sales Tax Officer/Class II (Ward 90), DGST & Anr. — Delhi High Court (GST/Customs), Quashing of GST Demand & Fair Hearing, Compliance with Section 168A of CGST Act, 2017
FACTS OF THE CASE
The
petitioner, M/s Sanjay Medicos, challenged:
the
Show Cause Notice (SCN) dated 23.05.2024, and
the
assessment order dated 09.08.2024 issued by the Sales Tax Officer (GS...
Natraj Enterprises vs Commissioner of DGST (Delhi HC 2025) – Ex Parte GST Order Set Aside, Matter Remanded; Validity of Section 168A Notifications Kept Open
Facts of the CaseThe Petitioner, Natraj Enterprises, challenged:
Show
Cause Notice dated 12.12.2023
Order
dated 02.04.2024 passed by GST authorities confirming tax demand for April
2018–March 2019...
M/s Sanjay Medicos vs Sales Tax Officer/ Class II (Ward 90) & Anr – Delhi High Court Quashes GST Adjudication Order for Lack of Hearing; Considers Validity of GST Extension Notifications Under Section 168A GST Act
FACTS OF THE CASE
Petitioner:
M/s Sanjay Medicos
Respondents:
Sales Tax Officer/Class II (Ward‑90), DGST and Another
The
Petitioner filed the present writ petition under Article 226 of the
...
High Spirit Commercial Ventures Pvt. Ltd. vs. Additional Commissioner CGST — Delhi High Court (Writ Petition Against Fraudulent ITC Demand)
Facts of the Case• The Petitioner company received a Show Cause Notice dated 24‑Jul‑2024
and the consequential Order‑in‑Original dated 04‑Feb‑2025 raising large demands
under GST on the ground of fraudule...
M/s Perfect Industries vs. Goods and Service Tax Officer & Anr. (Delhi High Court, 10 Nov 2025) – Procedural Fairness in GST Adjudication, Remand for Personal Hearing
FACTS OF THE CASE
The
Petitioner, M/s Perfect Industries, filed a writ petition under Articles
226 & 227 of the Constitution of India challenging:
– The legality of a Show Cause Notice (SCN) dat...