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DL Support Services India Pvt. Ltd. vs Additional Commissioner CGST Appeals II Delhi & Anr. (2023) – Appellate Authority Cannot Introduce New Grounds Beyond Show Cause Notice | Delhi High Court
Facts of the CaseThe petitioner, DL Support Services India Private Limited,
filed a writ petition challenging an appellate order dated 19.04.2022 denying
refund of Integrated GST paid on export of services for April 20...
M/s Ernst and Young Limited vs Additional Commissioner CGST Appeals-II Delhi & Anr – Intermediary Services vs Export of Services under IGST Act (Delhi High Court 2023)
Facts of the CaseThe Petitioner, an Indian branch office of Ernst & Young
Limited (UK), provided professional consultancy and advisory services to
overseas group entities such as EY US, EY Australia, EY UK, and EY ...
Ohmi Industries Asia Private Limited vs Assistant Commissioner, CGST (Delhi High Court, 2023) – Refund of IGST on Export of Services Not Governed by Rule 89(4) of CGST Rules
Facts of the CaseThe Petitioner, Ohmi Industries Asia Private Limited,
filed a refund application dated 29.05.2020 seeking refund of ₹3,99,187/-
towards Integrated Goods and Services Tax (IGST) paid on export of serv...
M/s Ohmi Industries Asia Pvt. Ltd. vs Assistant Commissioner, CGST (Delhi High Court, 2023) – Refund of IGST on Market Research Services Not Intermediary Service
Facts of the CaseThe petitioner, M/s Ohmi Industries Asia Private Limited,
is an Indian company providing services to its foreign affiliate, OHMI
Industries Ltd., Japan. The petitioner entered into two agreements for:
...
GAIL (India) Limited vs Directorate General of GST Intelligence & Anr. (2023) – Garnishee Proceedings Cannot Enforce Disputed GST Liability
Facts of the Case
The
petitioner, GAIL (India) Limited, is a Central Public Sector Undertaking
engaged in transportation of petroleum and natural gas.
GAIL
awarded a contract to Respondent No.2 for...
Nanu Ram Goyal vs Commissioner of CGST & Central Excise, Delhi & Ors. – Inordinate Delay in Adjudication of Show Cause Notice Held Impermissible under Section 73 of Finance Act, 1994
Facts of the Case
The
petitioner, a civil construction contractor, executed a housing project
for Haryana Housing Board.
Investigation
was initiated for alleged non-payment of service tax under “...
Titan Umreifungstechnik GmbH and Co. KG vs Assistant Controller of Patents and Designs & Anr. (Delhi High Court, 2023) – Patent Refusal Set Aside for Lack of Reasoning under Sections 2(1)(ja) & 10(4) of the Patents Act
Facts of the CaseThe Appellant filed Patent Application No. 7529/DELNP/2014 as
a national phase application derived from a PCT application for an invention
titled “Plastics Material Strapping Band and Method for Prod...
Alex Tour and Travel Pvt. Ltd. vs Assistant Commissioner CGST, Division Janakpuri (Delhi High Court, 2023) – Refund of ITC on Export of Services Cannot Be Denied Despite Pending Appeal
Facts of the Case
The
petitioner filed refund claims totaling ₹2,62,01,727/- for FY
2018–19 and 2019–20.
Refund
was claimed on unutilized ITC for export of services (zero-rated supply).
Th...
Sidhivinayak Chemtech Pvt. Ltd. vs Principal Commissioner, CGST, Meerut & Ors. – Provisional Attachment under Section 83 CGST Act Set Aside for Lack of Jurisdiction & Tangible Material
Facts of the CaseThe petitioner, Sidhivinayak Chemtech Private Limited, engaged
in the trade of industrial chemicals, challenged a provisional attachment
order dated 01.09.2022 and its confirmation dated 08.12.2022 pas...
M/s McDonald’s India Pvt. Ltd. vs Additional Commissioner, CGST Appeals-II, Delhi & Anr. (2023) – Intermediary Services under IGST Act & ITC Refund Eligibility
Facts of the Case
The
petitioner, M/s McDonald’s India Pvt. Ltd., entered into a Service
Agreement dated 01.01.1996 with its holding company McDonald’s USA.
Services
were rendered on a cost + 1...