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M/s Elite International vs Commissioner of CGST Delhi North & Ors. – Refund of Export Proceeds Realised in INR via Vostro Account Allowed | Delhi High Court
Facts of the CaseThe petitioner, M/s Elite International, engaged in export
transactions, effected three exports under specific invoices during the
relevant period. The export proceeds were realized partly in foreign c...
Commissioner of Central Tax, GST Delhi East vs A.S.P. Metal Industries (Delhi High Court, 2024) – No Clandestine Removal Without Cogent Evidence under Section 35G of Central Excise Act
Facts of the Case
The
respondent-assessee was engaged in manufacturing copper ingots.
A
search was conducted by DGCEI on 21.09.2005 at factory and residential
premises.
Cash
of ₹6,20,000...
M/s Vos Technologies India Pvt. Ltd. & Ors. vs Principal Additional Director General, Directorate of Revenue Intelligence & Ors. (Delhi High Court | Judgment dated 10 December 2024)
Facts of the CaseThe present batch of writ petitions challenged multiple Show
Cause Notices (SCNs) and consequential adjudication proceedings initiated
under the Customs Act, Finance Act, and CGST Act.The petitioners c...
Bharti Airtel Ltd vs Commissioner, CGST Appeals-1 Delhi & Ors | Delhi High Court (2024) – Telecommunication Towers Held Movable Property, ITC Allowed under Section 17(5) CGST Act
Facts of the CaseThe present matter involves three writ petitions filed by M/s
Bharti Airtel Limited, Indus Towers Limited, and Elevar Digitel
Infrastructure Pvt. Ltd. challenging proceedings initiated under the Centra...
Kshitij Ghildiyal vs Director General of GST Intelligence (Delhi High Court, 2024) – Arrest Invalid for Non-Supply of Written Grounds under CGST Act
Facts of the CaseThe petitioner, Kshitij Ghildiyal, Director of a company
engaged in e-waste management, was subjected to a search operation under
Section 67 of the Central Goods and Services Tax Act, 2017. Allegations...
M/s G.S. Industries vs Commissioner of Central Tax & GST, Delhi (West) – Delhi High Court Sets Aside Departmental Review of Refund Order under Section 107(2) CGST Act
Facts of the CaseThe petitioner, M/s G.S. Industries, filed refund applications
for the period April 2018 to March 2019 on account of Input Tax Credit (ITC)
accumulated due to inverted duty structure. Initially, defici...
Nand Kishore Gupta vs Additional Director General, DGGI & Ors. – Delhi High Court Rules Cash is Not “Goods” Under GST; Seizure Under Section 67 CGST Act Held Illegal (2024)
Facts of the CaseThe petitioner, a sole proprietor engaged in trading iron
scrap, was subjected to a search by the Directorate General of GST Intelligence
(DGGI) in connection with alleged fraudulent availment of Input...
Commissioner of Central Tax, CGST Delhi East vs M/s JMD Limited – Appeal on Taxability Not Maintainable Before High Court under Section 35G (Delhi High Court, 2024)
Facts of the CaseThe Appellant (Department) filed an appeal under Section 35G
of the Central Excise Act, 1944 challenging the CESTAT order which had set
aside the Order-in-Original imposing Service Tax liability of ₹...
CENTRAL ELECTRICITY REGULATORY COMMISSION & ANR. vs DIRECTORATE GENERAL OF GST INTELLIGENCE & ORS. (Delhi High Court | 2025 | GST on Regulatory Functions of Statutory Authorities)
Facts of the Case
The
petitioners, Central Electricity Regulatory Commission (CERC) and Delhi
Electricity Regulatory Commission (DERC), are statutory bodies constituted
under the Electricity Act, 2003...
Central Electricity Regulatory Commission & Anr. vs Directorate General of GST Intelligence & Ors. – GST Not Applicable on Statutory Regulatory Functions of Electricity Commissions under CGST/IGST Acts
Facts of the CaseThe petitioners, namely the Central Electricity Regulatory
Commission (CERC) and the Delhi Electricity Regulatory Commission (DERC),
challenged Show Cause Notices dated 29.05.2024 and 23.07.2024 issued...