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Simran Chandwani vs Principal Commissioner of CGST, Delhi North & Ors. – Refund of ITC under Inverted Duty Structure Cannot Be Denied Due to Supplier Error & Procedural Mismatch (Delhi High Court)
Facts of the CaseThe petitioner, engaged in the business of manufacturing and
selling footwear, filed a refund claim for ₹5,47,894/- on account of
accumulated unutilized Input Tax Credit (ITC) arising due to an inver...
Star Publishers Distributors vs Assistant Commissioner of CGST & Anr. (Delhi High Court, 2023) – Refund of ITC Cannot Be Denied on New Grounds at Appellate Stage
Facts of the CaseThe petitioner, Star Publishers Distributors, filed a
refund application of Input Tax Credit (ITC) amounting to ₹13,71,484
under GST. The claim was divided into two periods:
₹8,75,068
(01.0...
Vijay Sales Enterprises vs Superintendent Range-25, GST Division, New Delhi (2023) – Delhi High Court on Invalid GST Cancellation & Violation of Natural Justice
Facts of the CaseThe petitioner, Vijay Sales Enterprises, challenged an order
dated 02.12.2022 whereby the GST registration was cancelled retrospectively
from 12.12.2019 (the date of grant of registration).The petition...
Kordient Ventures Pvt. Ltd. vs Commissioner, Delhi GST & Ors. – GST Registration Cancellation Set Aside Due to Defective SCN and Non-Speaking Orders
Facts of the CaseThe petitioner, Kordient Ventures Pvt. Ltd., challenged
the cancellation of its GST registration vide order dated 12.12.2022, which was
passed pursuant to a Show Cause Notice (SCN) dated 09.09.2022. Th...
VAB Apparel LLP vs Commissioner, Delhi GST & Ors. – Delhi High Court Sets Aside Arbitrary GST Registration Cancellation Due to Vague Show Cause Notice
Facts of the CaseThe petitioner, VAB Apparel LLP, challenged an order dated
23.05.2022 cancelling its GST registration retrospectively from 05.03.2018. The
cancellation was based on a Show Cause Notice (SCN) alleging t...
Bedi and Bedi Associates vs Commissioner of CGST Delhi Audit-1 & Anr (2023) – Challenge to GST Audit Corrigendum and SCN under Section 74 CGST Act Dismissed by Delhi High Court
Facts of the CaseThe petitioner, Bedi and Bedi Associates, claimed
exemption from payment of Goods and Services Tax (GST) on outward supplies made
to a Polytechnic (Vocational Institution) under Notification No.
12/20...
Bansal International vs Commissioner of DGST & Anr. – Interest on Delayed GST Refund under Section 56 CGST/DGST Act Clarified (Delhi High Court, 2023)
Facts of the CaseThe petitioner, Bansal International, engaged in export of
goods, filed a refund application dated 06.02.2020 claiming Input Tax Credit
(ITC) refund for exports made without payment of tax. The refund ...
Bhagat Ram Om Prakash Agro Pvt. Ltd. & Anr. vs Commissioner, Central Tax GST Delhi-East (2023) – Delhi High Court
Facts of the CaseThe petitioners challenged:
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authorization dated 22.08.2023 issued under Section 67(1) of the CGST Act
Summons
dated 05.09.2023 issued under Section 70
Retention
of docume...
Sant Ram vs Delhi State GST & Ors. – Cancellation of GST Registration Without Reasons Held Unsustainable under Section 29 CGST Act
Facts of the CaseThe petitioner challenged a Show Cause Notice dated 19.09.2022
issued by the respondent authorities proposing cancellation of GST registration
on the vague ground of a letter received from another auth...
Cuthbert Winner LLP vs Assistant Commissioner of CGST & Anr. – GST Registration Cancellation & Revocation | Delhi High Court
Facts of the CaseThe petitioner, Cuthbert Winner LLP, challenged the
cancellation of its GST registration by the respondent authority. The
registration was cancelled vide order dated 25.07.2023 based on a Show Cause
N...