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M/s Netgear Technologies India Pvt. Ltd. vs Joint Commissioner CGST Appeals-I Delhi & Anr. – Intermediary Services vs Export of Services under IGST Act | Delhi High Court
Facts of the Case
The
petitioner, M/s Netgear Technologies India Pvt. Ltd., was engaged
in providing marketing and sales support services to its overseas entity
without payment of IGST.
It
cl...
M/s Classic Decorators vs Commissioner (Appeals-I) Central Excise/GST, Delhi & Anr. – Pre-Deposit Mandatory Under Section 35F of Central Excise Act | Delhi High Court (2023)
Facts of the CaseThe petitioner, M/s Classic Decorators, challenged an
order dated 04.05.2023 passed by the Appellate Authority, which refused to
entertain its appeal due to non-compliance with the mandatory pre-deposi...
M/s. Balaji Enterprises vs Principal Additional Director General, Directorate General of GST Intelligence – Delhi High Court on Validity & Duration of Provisional Attachment under Section 83 CGST Act, 2017
Facts of the CaseThe petitioner, M/s. Balaji Enterprises, filed a writ
petition challenging an order dated 20.04.2022 passed by the respondent
authority provisionally attaching its bank accounts maintained with IndusIn...
Advance Systems vs Commissioner of Central Excise & CGST (Delhi High Court, 2023) – Refund of ITC Must Be Granted After Appellate Order | Section 54 CGST Act
Facts of the Case
The
petitioner claimed refund of ITC for exports made during January 2021
to September 2021 under LUT.
Refund
applications were filed under Section 54(3)(i) CGST Act.
The
...
PR. Commissioner, Central Excise & CGST Delhi South vs BlackBerry India Private Limited (2023) – Refund of CENVAT Credit on Export Services & Intermediary Service Clarification under Finance Act, 1994
Facts of the Case
BlackBerry
India Private Limited filed refund claims totaling ₹8.55 crore for
unutilised CENVAT credit for specified periods.
The
credit arose from input services like manpower,...
M/s Jupiter Exports vs Commissioner of GST – Delhi High Court sets aside GST demand for violation of natural justice under Sections 74 & 75 of CGST Act
Facts of the Case
The
petitioner, M/s Jupiter Exports, was issued a demand order dated
25.03.2021 raising liability of ₹6.67 crore.
The
demand included tax, interest, and penalty for the period A...
M/s Shivbhola Filaments Pvt. Ltd. vs Assistant Commissioner CGST & Anr. – Delhi High Court on GST Refund Rejection, GSTR-2A Mismatch & Natural Justice (Section 54 & 107 CGST Act)
Facts of the CaseThe petitioner, M/s Shivbhola Filaments Private Limited,
is engaged in manufacturing polypropylene yarn and narrow woven fabric, taxable
at lower GST rates (5% and 12%), while inputs attract GST at 18%...
M/s Vikas Enterprises vs Commissioner of Central Tax (GST), Delhi North & Anr. – Unauthorized Freezing of Bank Account Without Section 83 CGST Act Invocation (Delhi High Court, 2023)
Facts of the CaseThe petitioner, M/s Vikas Enterprises, challenged a
communication issued by the Superintendent (Anti-Evasion), directing the State
Bank of India to:
Furnish
financial documents relating to the ...
Blackberry India Pvt. Ltd. vs Assistant Commissioner, Central Excise & CGST Division, Malviya Nagar, New Delhi (Delhi High Court, 2023)
Facts of the CaseThe Petitioner, Blackberry India Pvt. Ltd., was engaged in
providing services to an overseas entity (Blackberry Singapore Pte. Ltd.),
qualifying as export of services. Accordingly, the Petitioner filed...
M/s Cuthbert Oceans LLP vs Superintendent of CGST Range 109, Rohini (Delhi High Court, 2023)
Facts of the CaseThe petitioner, M/s Cuthbert Oceans LLP, challenged a
show-cause notice dated 09.05.2023 and a subsequent order dated 29.05.2023
issued by the respondent authority cancelling its GST registration.The s...