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I and S Communique Pvt. Ltd. vs Commissioner of CGST, Audit-II, Delhi & Anr. (2024) – Limitation under Section 73 of Finance Act, 1994 & Maintainability of Writ Against Show Cause Notice
Facts of the CaseThe petitioner, I and S Communique Pvt. Ltd.,
challenged a Show Cause Notice dated 27.04.2021, contending that the
notice had been issued beyond the prescribed limitation period under Section
73 of th...
M/s Solanki Enterprises vs Commissioner of CGST & Anr. | Delhi High Court Sets Aside GST Cancellation Subject to Interest Payment (2024)
Facts of the CaseThe petitioner, M/s Solanki Enterprises, challenged:
The order
dated 27.01.2021 cancelling its GST registration
The show
cause notice dated 13.01.2020 which led to cancellation
The ap...
ASUS India Private Limited vs The GST Officer, Ward-91, Zone-8 Delhi | Delhi High Court | Opportunity to Respond & Validity of Unsigned GST Show Cause Notice
Facts of the CaseThe petitioner, ASUS India Private Limited, challenged a show
cause notice dated 08.12.2023 issued by the GST officer proposing a demand
against the petitioner.The grievance raised was that the proper ...
GS Exim International LLP vs Commissioner, Central Excise (GST) Appeals-I & Anr. – Cryptic Appellate Orders Set Aside for Lack of Reasoned Findings (Delhi High Court, 2024)
Facts of the CaseThe Petitioner filed an application seeking refund of GST. A
show cause notice dated 04.08.2020 was issued proposing rejection of the refund
claim. The Petitioner submitted a detailed reply on 12.08.20...
M/s NP Trading Co. vs Commissioner of GST & Anr. – Defective Show Cause Notice Leads to Setting Aside of GST Cancellation Order (Delhi High Court 2024)
Facts of the CaseThe petitioner, M/s NP Trading Co., filed a writ
petition challenging the order dated 23.12.2021 whereby its CGST registration
was cancelled with retrospective effect from 01.07.2017. The cancellation ...
Green Work Metal vs Principal Commissioner of GST & Anr. | Delhi High Court on Retrospective Cancellation of GST Registration under Section 29 CGST Act
Facts of the CaseThe Petitioner, a proprietorship concern engaged in trading of
copper-related goods, was registered under the GST regime. The Petitioner
voluntarily applied for cancellation of GST registration on 16.0...
Federal Bank Ltd. vs Assistant Commissioner DGST (Delhi High Court, 2024) – Violation of Natural Justice in GST Adjudication under Section 73 CGST Act
Facts of the CaseThe petitioner, Federal Bank Ltd., challenged an order dated
27.12.2023 passed under Section 73 of the Central Goods and Services Tax Act,
2017, whereby a show cause notice dated 23.09.2023 proposing t...
M/s Dashmesh Wires and Cables (India) vs Commissioner of GST & Anr. – Retrospective GST Cancellation Set Aside Due to Lack of Reasoned Order (Delhi High Court, 2024)
Facts of the CaseThe Petitioner, a proprietorship firm engaged in manufacturing
copper wires and cables, challenged:
Show
Cause Notice dated 13.01.2021, and
Order
dated 29.01.2021 cancelling GST registr...
KOXAN INDIA vs Assistant Commissioner of GST & Anr. | Delhi High Court on Retrospective Cancellation of GST Registration under Section 29 CGST Act
Facts of the CaseThe Petitioner challenged the order dated 24.03.2021 whereby
its GST registration was cancelled retrospectively with effect from 01.07.2017.
The cancellation was based on a Show Cause Notice dated 17.0...
Commissioner CGST Delhi South vs M/s Nitin Industries (Trade Name) – Appeal Dismissed on Ground of Low Tax Effect under CGST Act
Facts of the CaseThe present appeal was filed by the Commissioner of CGST Delhi
South challenging the order dated 24.11.2022 passed by the Customs, Excise and
Service Tax Appellate Tribunal (CESTAT), which allowed the ...