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Tarun Jain vs Directorate General of GST Intelligence (DGGI) | Delhi High Court | Anticipatory Bail under Section 438 CrPC in GST Fake ITC Fraud Case
Facts of the Case
The
petitioner, Tarun Jain, was a director of a company engaged in
solar equipment manufacturing.
Authorities
alleged that the company, along with multiple firms, was involved in ...
Wipro Ltd vs Assistant Commissioner of GST MCIE Division CGST (Delhi High Court, 2021) – Blocking of ITC Beyond One Year Held Unsustainable Without Reasoned Order
Facts of the CaseThe petitioner, Wipro Ltd, filed a writ petition challenging
the legality and validity of Rule 86A of the CGST Rules, alleging it to
be arbitrary and bad in law.The petitioner also sought relief agains...
M/s Indo International Tobacco Pvt. Ltd. & Anr. vs Additional Director General, DGGI & Ors. (2022:DHC:124-DB) Delhi High Court | Multiple Investigations under CGST Act – Jurisdiction & Section 6(2)(b) Interpretation
Facts of the Case
The
petitioners (tobacco manufacturers/exporters) were registered under GST
and engaged in manufacturing and export activities.
Multiple
search operations, summons, and investigat...
Mahavir Transmission Limited vs Directorate General of GST Intelligence (HQRS) & Anr. – Delhi High Court | Provisional Attachment Ceases After One Year under Section 83 CGST Act
Facts of the Case
The
Petitioner filed a writ petition challenging a communication dated 31
December 2020, through which the Respondents directed banks to freeze/provisionally
attach the bank accounts...
Rakesh Kumar Garg vs Assistant Commissioner GST Department Ward No. 207, Delhi & Ors. (2022:DHC:475-DB) GST Registration Cancellation | Section 29(2) CGST Act | Voluntary Surrender vs Suo Moto Cancellation | Delhi High Court Judgment
Facts of the CaseThe petitioner, Rakesh Kumar Garg, filed a writ
petition seeking enforcement of an appellate order dated 5th April 2021. The
petitioner had applied for voluntary cancellation of GST registration
(GSTI...
Karamjit Jaiswal vs Commissioner of Central Taxes GST Delhi East – Delhi High Court on Lapse of Provisional Attachment under Section 83 CGST Act, 2017
Facts of the CaseThe Petitioner, Karamjit Jaiswal, challenged a letter dated 27
November 2020 issued by the Respondent authority directing provisional
attachment of his immovable properties and bank accounts. The Petit...
ANS Constructions Pvt. Ltd. vs Commissioner of Central Tax GST & Anr. (Delhi High Court, 2022) – GST Audit Proceedings & Binding Precedent on Issue Already Decided
Facts of the CaseThe petitioner, ANS Constructions Pvt. Ltd., filed a
writ petition challenging the initiation and continuation of GST audit
proceedings by the respondent authorities.An interim order dated 26 July 2019...
Anuj Goel (Proprietor of M/s Goel Trading Company) & Shikha Goel (Proprietor of M/s A.S. Foods) vs The Commissioner CGST Delhi East Commissionerate & Anr.
Facts of the Case
The
attachment was made under powers conferred by Section 83 of the CGST Act.
No
fresh attachment orders or DRC-22 notices were issued thereafter.
The
petitioners approached th...
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...