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Naval Kumar & Ors. vs Commissioner of Central Taxes GST Delhi East (2022:DHC:879-DB) – Provisional Attachment under Section 83 CGST Act and Limited Debit Freeze Relief
Facts of the CaseThe petitioners challenged a letter dated 07 December 2020
issued under Section 83 of the CGST Act, whereby their bank accounts
and immovable properties were provisionally attached by the GST
authorit...
Anuj Goel & Anr. vs Commissioner, CGST Delhi East Commissionerate & Anr. (2022:DHC:880-DB) (Delhi High Court | W.P.(C) 3696/2022 & 3697/2022 | Decided on 08 March 2022)
Facts of the Case
The
Petitioners’ bank accounts were provisionally attached by the GST
authorities through orders dated 10th September 2020 and 11th
September 2020.
The
Petitioners approac...
M/s Pashupati Properties Estate Pvt. Ltd. vs Commissioner of Central Taxes GST Delhi (East) | Delhi High Court | Section 83 CGST Act | Provisional Attachment Ceases After One Year
Facts of the CaseThe Petitioner, M/s Pashupati Properties Estate Private
Limited, filed a writ petition challenging a letter dated 07 December 2020
issued by the Respondent authority under Section 83 of the CGST Act, 2...
Principal Commissioner, GST, Delhi South vs M/s Indraprastha Gas Limited (2022:DHC:1291-DB) – Delay of 1310 Days Not Condoned Due to Lack of Sufficient Cause under Limitation Law & CENVAT Credit Rules
Facts of the CaseThe appellant, Principal Commissioner, GST, Delhi South, filed
an appeal before the Delhi High Court challenging the order dated 14.11.2017
passed by the Customs, Excise and Service Tax Appellate Tribu...
Richie Rich Exim Solutions vs Commissioner of CGST Delhi South (2022:DHC:1216-DB) Delhi High Court | W.P.(C) 11138/2021 | Refund Rejection under GST | Violation of Natural Justice | Rule 92(3) CGST Rules
Facts of the CaseThe petitioner, Richie Rich Exim Solutions, filed a writ
petition seeking quashing of the refund rejection order dated 30.12.2020 passed
by the Assistant Commissioner, CGST Delhi South. The refund amou...
FADA Trading Private Limited vs Commissioner, Goods and Service Tax, State GST Department & Anr. (Delhi High Court, 2022) – GST Registration Restoration Due to Defective Show Cause Notice and Limitation Relief
Facts of the CaseThe petitioner, FADA Trading Private Limited, challenged an
order dated 26.10.2021 passed by the Appellate Authority under GST, whereby its
appeal was dismissed on the ground of limitation. The dispute...
Amit Gupta vs Directorate General of GST Intelligence Headquarters (2022:DHC:1661) – Bail Cancellation Quashed | Validity of ITC Utilization for Bail Condition under CGST Act
Facts of the
CaseThe petitioner,
Amit Gupta, was alleged to be the mastermind behind fraudulent availment of
Input Tax Credit (ITC) through non-existent firms, involving approximately
₹27.05 crores and total ITC ex...
M/s Shakti Oil and Chemical Co. vs Commissioner of DGST Delhi & Ors. | Delhi High Court on Sealing of Business Premises under Section 67 CGST/DGST Act
Facts of the CaseThe petitioner, M/s Shakti Oil and Chemical Co.,
challenged an impugned order dated 04.04.2022, whereby its business
premises were sealed by the GST authorities. The petitioner contended that such
sea...
Blue Water Expotrade India Pvt. Ltd. vs The Principal Commissioner of GST & Anr. – Provisional Attachment under Section 83 CGST Act | Delhi High Court
Facts of the CaseThe petitioner, Blue Water Expotrade India Pvt. Ltd.,
challenged the provisional attachment of its bank account maintained with ICICI
Bank by the GST authorities. The attachment order dated 13.10.2021 ...
Abhishek Gumber v. Commissioner of GST, New Delhi (2022:DHC:2514-DB) – Premature GST Demand Notice Set Aside Pending Appeal
Facts of the CaseThe petitioner challenged a Demand Notice dated 14.06.2022
(Form GST DRC-01A) issued by the respondent demanding:
Tax:
₹12,56,640/-
Interest:
₹4,52,390/-
Penalty:
₹12,56,...