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Swastik Plastics vs Commissioner of DGST (Delhi High Court, 2022) – Bias in Adjudication under Section 74 of DGST Act Leads to Fresh Proceedings
Facts of the CaseThe petitioner challenged an order dated 11.03.2022 passed by
the Assistant Commissioner under Section 74 of the Delhi Goods and Services
Tax Act, 2017. The primary contention was that the same officer...
Brilliant Metals Pvt. Ltd. vs Commissioner of DGST (Delhi High Court) – Adjudication Order Set Aside Due to Circular Dated 20.09.2022 | Section 6(2)(b) CGST Act
Facts of the CaseThe petitioner, Brilliant Metals Pvt. Ltd., filed a
writ petition challenging the adjudication order dated 20.05.2022, which
had arisen from a show-cause notice dated 08.02.2022.The petitioner confined...
Bimal Kothari vs Assistant Commissioner (DSGST) & Ors. | GST Registration Cancellation Set Aside Due to Violation of Rule 25 CGST Rules, 2017 | Delhi High Court (2022)
Facts of the CaseThe petitioner challenged the order dated 17.12.2018 whereby
his GST registration was cancelled by the respondent authority. The
cancellation was primarily based on the allegation that the petitioner w...
East India Hotels Ltd. vs Commissioner of Customs, Central Excise & Central GST, New Delhi – Non-Scheduled Aircraft Use & Customs Duty Exemption under Notification No. 21/2002-CUS
Facts of the Case
The
appellant, East India Hotels Ltd., imported an aircraft (Hawker 850 XP)
claiming exemption under Notification No. 21/2002-CUS.
The
exemption required that the aircraft be used...
M/s Mahajan Fabrics Pvt. Ltd. vs Commissioner, CGST & Ors. (2023) – Refund Cannot Be Denied on Mere Suspicion Without Evidence | Delhi High Court
Facts of the CaseThe petitioner filed an application seeking refund of CGST
under Section 54 read with Rule 89(1) of the CGST Rules. The refund amount of
₹22,32,502/- was sanctioned by the Assistant Commissioner thro...
Anil Kumar vs GST Commissioner & Ors – Fraudulent GST Registration Using Identity Documents | Delhi High Court Directs Inquiry & Representation Disposal under GST Law
Facts of the CaseThe petitioner, Anil Kumar, a street vendor operating near Old
Delhi Railway Station, discovered that a GST registration had been fraudulently
obtained in his name without his knowledge or consent. The...
Principal Commissioner, CGST, Delhi-South vs M/s Emaar MGF Land Ltd. – Extended Limitation, CENVAT Credit & Taxability of Construction Services | Delhi High Court (2023)
Facts of the Case
The
respondent (Emaar MGF Land Ltd.) was engaged in construction and sale
of residential flats.
It
entered into two agreements:
Construction
Agreement
Agreement
...
Globus Real Infra Pvt. Ltd. vs Additional Commissioner, CGST Appeals-II (Delhi High Court, 2023) – GST Refund on Lease Transactions & Impact of IBC Resolution Plan
Facts of the Case
The
petitioner entered into a lease agreement dated 01.04.2015 with
Bhushan Steel Limited (now Tata Steel BSL Ltd.) for leasing immovable
property.
CIRP
proceedings were ini...
M/s Balaji Exim vs Commissioner, CGST & Ors. (Delhi High Court, 2023) – Refund of ITC Cannot Be Denied on Mere Suspicion of Fake Invoices under Section 16 CGST Act
Facts of the CaseThe petitioner, M/s Balaji Exim, filed refund
applications seeking refund of unutilized ITC on exports, including IGST and
Cess. The refund claims were rejected by the department on the ground that the...
M/s Balaji Exim vs Commissioner, CGST & Ors. (Delhi High Court, 2023) – Refund of ITC Cannot Be Denied on Mere Suspicion of Fake Invoices
Facts of the CaseThe Petitioner, M/s Balaji Exim, filed refund
applications dated 11.09.2020 and 12.09.2020 seeking refund of unutilized Input
Tax Credit (ITC) amounting to ₹72,03,961 and ₹12,40,270 respectively,
...