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Delhi High Court Holds GST Dues Prior to CIRP Cannot Survive Approved Resolution Plan – Era Infra Engineering Ltd. v. Joint Commissioner CGST (2025) | Section 31 IBC & Section 73 CGST Act
FACTS OF THE CASE
The
Petitioner company was undergoing Corporate Insolvency Resolution Process
(CIRP) under the Insolvency and Bankruptcy Code (IBC).
A
Resolution Plan was approved, which attained ...
Delhi High Court Sets Aside GST Adjudication Order for Improper Service & Violation of Natural Justice – India Retail Mart v. Commissioner, DGST (2025) | Sections 73 & 169 CGST Act
FACTS OF THE CASE
The
Petitioner challenged:
Impugned
adjudication order dated 29.07.2024, and
Proceedings
initiated under GST law.
The
dispute arose from:
Show
Cau...
Delhi High Court Refuses Cancellation of Bail After 5 Years – No Justification for Prolonged Incarceration in GST Fraud Case | Directorate General of GST Intelligence v. Kamal Kishore Aggarwal (2025)
FACTS OF THE CASE
The
Petition was filed by the Department seeking:
Cancellation
of bail granted to the Respondent in a GST-related offence.
The
Respondent had been granted bail several ye...
Delhi High Court Declines Writ in GST Fraud Case Involving Fake Invoices & CENVAT Credit – Navneet Bansal v. Additional Commissioner, CGST (2025) | Section 107 CGST Act
FACTS OF THE CASE
The
Petitioner challenged:
Order-in-Original
dated 28.11.2024, arising from a Show Cause Notice dated 07.05.2021.
The
matter originated from an investigation into:
...
Delhi High Court Sets Aside Ex Parte GST Demand & Remands Matter for Fresh Hearing in Davinder Chicken Centre v. Sales Tax Officer, DGST (2025) | Section 73 & 168A CGST Act
FACTS OF THE CASE
The
Petitioner challenged:
Adjudication
Order dated 24.08.2024 passed under GST law, and
Associated
demand for FY 2019–2020.
A
Show Cause Notice dated 23.05....
Delhi High Court Sets Aside GST Adjudication Order for Violation of Natural Justice in Eltus Mode Pvt. Ltd. v. Commissioner, DGST (2025)
FACTS OF THE CASE
The
Petitioner challenged:
An
impugned adjudication order dated 01.08.2024, and
A
subsequent Show Cause Notice dated 27.05.2025 issued by GST authorities.
The
...
T V Sundram Iyengar & Sons Pvt. Ltd. vs Commissioner of GST (State) & Ors. – Delhi HC Sets Aside GST Adjudication Order for Breach of Natural Justice and Remands Matter While Keeping Section 168A Validity Issue Open
Facts of the CaseThe Petitioner, T V Sundram Iyengar & Sons
Pvt. Ltd., filed a writ petition under Articles 226 & 227 challenging:
The
Show Cause Notice dated 8th May 2024; and
The
GST adjudicati...
Delhi High Court on Fraudulent ITC Claims: Writ Not Maintainable Where Alternate Remedy Exists – VDR Colors & Chemicals Pvt. Ltd. v. Commissioner of Delhi (2025) with Key GST Case Laws
Facts of the CaseThe petitions were filed challenging the
adjudication order dated 29 January 2025 passed pursuant to a Show Cause Notice
dated 21 May 2024.The matter arose from a DGARM investigation which
revealed su...
Writ Jurisdiction Declined in Fraudulent ITC Cases: Assessee Relegated to Statutory Appeal Despite Plea of Natural Justice Violation – A.V. Metals Marketing Pvt. Ltd. vs. Principal Commissioner CGST (Delhi High Court, 2025)
Facts of the CaseThe Petitioners, including M/s A.V. Metals Marketing Pvt.
Ltd. and connected entities, challenged the adjudication order dated
29.01.2025 passed by the Assistant Commissioner (Adjudication), CGST Delhi...
Globe Overseas Pvt. Ltd. vs Commissioner of DGST & Ors. – Delhi HC Clarifies Principles of Natural Justice & Remands GST Demand Order for Re Hearing
Facts of the CaseThe Petitioner, Globe Overseas Pvt. Ltd., filed a Writ
Petition challenging:
The impugned
order dated 24 August 2024 issued by the Sales Tax Officer (DGST Ward‑63,
Zone‑6, Delhi), rais...