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M/s R.K. Metal Industries vs Commissioner of GST & Anr. – Delhi High Court Sets Aside Arbitrary Retrospective GST Cancellation under Section 29 CGST Act
Facts of the CaseThe petitioner, M/s R.K. Metal Industries, challenged
an order dated 28.09.2019 whereby its GST registration was cancelled retrospectively
from 01.07.2017.The cancellation order did not provide any rea...
M/s Raj Enterprises vs Superintendent Range 25 GST Division New Delhi – Retrospective Cancellation of GST Registration under Section 29 CGST Act
Facts of the CaseThe petitioner, M/s Raj Enterprises, was engaged in the
business of trading magnetic and optical readers and related products. The
petitioner obtained GST registration and was assigned a GSTIN. Subsequ...
Rajni Gupta (Proprietor, Gupta Sales Corporation) vs Principal Commissioner, State GST & Anr. – Retrospective GST Cancellation Cannot Be Mechanical Without Objective Satisfaction | Delhi High Court (2024)
Facts of the CaseThe petitioner, engaged in the business of manufacturing
paint, was duly registered under the CGST Act, 2017. The business operations
were discontinued on 31.01.2019, and thereafter, the petitioner app...
Directorate General of GST Intelligence vs Jitender Kumar (2024) – Anticipatory Bail in GST Fraud & Applicability of Section 438 CrPC under CGST Act
Facts of the CaseThe Directorate General of GST Intelligence (DGGI) intercepted
21 containers containing smoking mixtures at Mundra Port. Laboratory analysis
revealed that the goods were allegedly spurious and unfit fo...
Directorate General of GST Intelligence vs Manish Goyal (2024) – Bail Cancellation Set Aside in ₹218 Crore GST Fraud Case under Sections 132 & 70 CGST Act
Facts of the CaseThe case arises from allegations of large-scale GST evasion
involving ₹218 crores. The respondent, Manish Goyal, proprietor of M/s Radiant
Traders, was accused of engaging in fraudulent transactions ...
Directorate General of GST Intelligence vs Manish Goyal – Bail Cancellation Set Aside in GST Evasion Case under Section 132 CGST Act (Delhi High Court, 2024)
Facts of the CaseThe case arose from allegations of large-scale GST evasion
involving the respondent, Manish Goyal, proprietor of M/s Radiant Traders. The
Directorate General of GST Intelligence (DGGI) alleged that the...
Directorate General of GST Intelligence vs Jitender Kumar (2024) – Anticipatory Bail in GST Fraud Case under Section 132 CGST Act & Section 438 CrPC
Facts of the CaseThe petitioner, Directorate General of GST Intelligence
(DGGI), challenged two orders passed by the learned Additional Sessions Judge
(ASJ), Patiala House Courts:
Order
dated 02.02.2023 grantin...
Directorate General of GST Intelligence vs Chaman Goel & Anr. | Anticipatory Bail Cancelled in ₹200 Crore GST ITC Fraud Case under Section 132 CGST Act
Facts of the CaseThe Directorate General of GST Intelligence (DGGI) initiated
an investigation based on intelligence inputs regarding fraudulent export
activities. Containers carrying “smoking mixtures” were interc...
Ramesh Chander vs Assistant Commissioner of Goods and Service Tax, Dwarka Division, CGST Delhi & Anr. (Delhi High Court, 2024) – Invalid Retrospective GST Cancellation Set Aside Due to Lack of Reasoned Order
Facts of the CaseThe petitioner challenged:
Show
Cause Notice dated 07.04.2022
Cancellation
Order dated 13.07.2022
Appellate
Order dated 29.12.2023 (dismissed on limitation)
The GST registrati...
Directorate General of GST Intelligence vs Chaman Goel & Anr. | Delhi High Court (2024) | Anticipatory Bail Cancelled in ₹200 Crore GST ITC Fraud Case under Section 132 CGST Act
Facts of the Case
Authorities
intercepted 21 containers of “smoking mixture” at Mundra Port which
were found to be spurious and unfit for human consumption.
Investigation
revealed a network of ...