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Writ Petition in Alleged Fraudulent ITC Availment Not Entertained; Assessee Relegated to Statutory Appeal under Section 107 CGST Act Despite Plea of Non-Grant of Personal Hearing – A.V. Metals Marketing Pvt. Ltd. vs. Principal Commissioner CGST (Delhi High Court)
Facts of the CaseThe petitioner, M/s A.V. Metals Marketing Private Limited, filed a writ
petition challenging the adjudication order dated 29.01.2025 passed by the
Assistant Commissioner (Adjudication), CGST Delhi Nort...
Consolidated Show Cause Notice under Section 74 CGST Held Valid; Provisional Attachment Quashed after Lapse of One Year: Devansh Wire and Cables Pvt. Ltd. vs Joint Commissioner, CGST Delhi–East (Delhi High Court)
Facts of the
CaseThe petitioner, Devansh Wire and Cables Private
Limited, challenged a Show Cause Notice dated 30th July, 2021 and an
Order-in-Original dated 1st January, 2025 passed under Section 74 of the CGST
Act ...
Bail in GST Evasion Case Not Liable to Recall in Absence of Perversity or Misuse; Distinction Between Recall and Cancellation Reiterated – CGST Delhi West vs. Vishal Goyal (Delhi High Court)
Facts of the CaseBased on secret
information, officers of CGST Delhi West conducted a search under Section 67(2)
of the CGST Act, 2017 on 01.01.2021 at an unregistered gutka manufacturing unit
at Rohini, Delhi. Fourte...
Provisional Attachment of Bank Account under Section 83 CGST Upheld for Concealment of Material Facts: Aashish vs Directorate General of GST Intelligence (Delhi High Court)
Facts of the
CaseThe petitioner filed a writ petition under Article
226 of the Constitution challenging the freezing of his bank account maintained
with IndusInd Bank, Rajouri Garden Branch, pursuant to instructions i...
Penalty Orders Under CGST Act Remitted for Fresh Consideration Considering Prior Tax Payments: A and T Security Services Pvt. Ltd. vs Addl. Commissioner of CGST, Delhi West (Delhi High Court)
Facts of the
CaseThe petitioner, A and T Security Services Pvt.
Ltd., is engaged in the business of providing security services and is
registered under the CGST Act. An inspection was conducted at the petitioner’s
...
Refund of Unutilised ITC on Closure of Business Not Permissible Beyond Section 54(3): Single Judge Order Set Aside Following VKC Footsteps – Union of India vs. SICPA India Pvt. Ltd. (Sikkim HC)
Sikkim
High Court on GST Refund of Unutilised ITC📌 Case: Union of India v.
SICPA India Pvt. Ltd. 📌 Court: Sikkim High Court,
Division Bench (CJ Biswanath Somadder & J. Bhaskar Raj Pradhan)📌 Date: 5 ...
GST ITC on Netting-Off Payments between Branch and Head Office: AAAR Tamil Nadu in Sanghvi Movers Ltd.
The Appellate Authority for Advance Ruling,
Tamil Nadu, examined the admissibility of input tax credit in the hands of a
branch office where payments to the head office were settled through
netting-off of receivables ...
Input Tax Credit Cannot Be Denied Solely Due to Retrospective Cancellation of Supplier’s GST Registration Without Proving Non-Genuine Transactions: Sanchita Kundu & Anr. v. Assistant Commissioner of State Tax (Calcutta High Court, 2022)
The
petitioners, Sanchita Kundu & Another, approached the Calcutta High
Court by filing writ petitions challenging the action of the GST authorities
whereby the benefit of Input Tax Credit (ITC) was denied through...
Admissibility of Input Tax Credit on Book Adjustment Settlements under GST: Analysis of Kerala AAR Ruling in Paragon Polymer Products Pvt. Ltd. Case
The
applicant, M/s. Paragon Polymer Products Pvt. Ltd., engaged in the
manufacture and trading of footwear, sought an advance ruling on whether Input
Tax Credit (ITC) would be admissible in cases involving sale and bu...
GST Confiscation for Excess Stock Without Following Sections 73/74 Is Unsustainable – Allahabad High Court | M/s Janta Machine Tools v. State of U.P. (2025)
In M/s
Janta Machine Tools v. State of Uttar Pradesh & Others, the Allahabad
High Court examined the legality of confiscation and penalty proceedings
initiated under Section 130 of the GST Act solely on the basis ...