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MS Sun Flame Trading Pvt. Ltd. & Ors. vs Commissioner Central Excise & Central GST Commissionerate Delhi South (2022:DHC:2586-DB)
Facts of the CaseThe petitioners, namely M/s Sun Flame Trading Pvt. Ltd.,
M/s Blue Star International Pvt. Ltd., and M/s Atlantic International Trading
Pvt. Ltd., challenged the provisional attachment of 38 bank accoun...
Ms Sun Flame Trading Pvt Ltd & Ors. vs Commissioner Central Excise & Central GST Commissionerate Delhi South (2022:DHC:2586-DB) – Provisional Attachment of Bank Accounts under GST
Facts of the Case
The
petitioners, namely Ms Sun Flame Trading Pvt Ltd, M/s Blue Star
International Pvt Ltd, and M/s Atlantic International Trading Pvt
Ltd, had multiple bank accounts provisionally at...
MS Sun Flame Trading Pvt Ltd & Ors. vs Commissioner, Central Excise & Central GST Commissionerate Delhi South (2022:DHC:2586-DB)
Facts of the CaseThe petitioners, namely M/s Sun Flame Trading Pvt. Ltd.,
M/s Blue Star International Pvt. Ltd., and M/s Atlantic International Trading
Pvt. Ltd., approached the Delhi High Court challenging the provisi...
M/s Ankush Auto Deals vs Commissioner of DGST & Anr. – Statutory Interest on Delayed GST Refund under Section 56 CGST Act
Facts of the Case
The
petitioner, M/s Ankush Auto Deals, filed a refund application on 20.07.2021.
The
refund amount totaling ₹25,29,944 was processed in two tranches:
₹14,22,482
...
Commissioner of CGST Delhi East vs Anand and Anand (2022:DHC:3093-DB) – Refund of Unutilized CENVAT Credit on Export of Legal Services Allowed
Facts of the Case
The
respondent, Anand and Anand, is a law firm specializing in
intellectual property services and exporting legal services globally.
Around
75–80% of its revenue was derived fro...
Aditya Narayan Ojha (Amit Associates) vs Principal Commissioner, CGST Delhi North & Anr. (2022) – Delhi High Court Directs Restoration of GST Registration for Non-Compliance with Appellate Order
Facts of the CaseThe petitioner, Aditya Narayan Ojha (Amit Associates),
challenged the non-compliance of an Order-in-Appeal dated 07.01.2022,
through which the appellate authority had revoked cancellation of GST
regis...
M/s Apex Traders vs Commissioner of Central Taxes, GST Delhi (North) | Delhi High Court | Provisional Attachment, Fake Petitioner & Perjury under CrPC
Facts of the Case
The
petitioner challenged a provisional attachment order dated 31.12.2019,
claiming it had lapsed and was no longer valid.
The
Revenue submitted that the attachment was not extend...
PR. Commissioner of Central Tax vs M/s Anglo American Services India Pvt. Ltd. (2022:DHC:3168-DB) – Delhi High Court | Delay Condonation & Monetary Limit Circular Binding on Revenue
Facts of the CaseThe present appeals were filed by the Revenue against a common
order dated 01.08.2018 passed by the Customs, Excise and Service Tax Appellate
Tribunal (CESTAT) in multiple service tax appeals. The resp...
PR. Commissioner of Central Tax vs M/s Anglo American Services India Pvt. Ltd. | Delay Condonation & Monetary Limit – Section 35G Central Excise Act | Delhi High Court (2022:DHC:3168-DB)
Facts of the CaseThe present appeals were filed by the Revenue challenging a common
order dated 01.08.2018 passed by the Customs, Excise and Service Tax Appellate
Tribunal (CESTAT) in multiple service tax appeals. The ...
Delhi International Airport Limited vs Commissioner of CGST & Central Excise Appeals Delhi II & Ors. (2022:DHC:3453-DB) (Service Tax Refund – Violation of Natural Justice – Section 11B & Section 35C of Central Excise Act, 1944)
Facts of the CaseThe Petitioner, Delhi International Airport Limited, sought a
refund of Service Tax amounting to ₹39,09,130/- which had been paid twice,
once through challan and again through utilization of CENVAT c...