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Delhi High Court on Fraudulent ITC Claims: Writ Not Maintainable Where Alternate Remedy Exists – VDR Colors & Chemicals Pvt. Ltd. v. Commissioner of Delhi (2025) with Key GST Case Laws
Facts of the CaseThe petitions were filed challenging the
adjudication order dated 29 January 2025 passed pursuant to a Show Cause Notice
dated 21 May 2024.The matter arose from a DGARM investigation which
revealed su...
Writ Jurisdiction Declined in Fraudulent ITC Cases: Assessee Relegated to Statutory Appeal Despite Plea of Natural Justice Violation – A.V. Metals Marketing Pvt. Ltd. vs. Principal Commissioner CGST (Delhi High Court, 2025)
Facts of the CaseThe Petitioners, including M/s A.V. Metals Marketing Pvt.
Ltd. and connected entities, challenged the adjudication order dated
29.01.2025 passed by the Assistant Commissioner (Adjudication), CGST Delhi...
Globe Overseas Pvt. Ltd. vs Commissioner of DGST & Ors. – Delhi HC Clarifies Principles of Natural Justice & Remands GST Demand Order for Re Hearing
Facts of the CaseThe Petitioner, Globe Overseas Pvt. Ltd., filed a Writ
Petition challenging:
The impugned
order dated 24 August 2024 issued by the Sales Tax Officer (DGST Ward‑63,
Zone‑6, Delhi), rais...
Sight and Sound India Pvt. Ltd. vs. Commissioner of SGST & Anr. – Ex-Parte GST Order Set Aside Due to Non-Communication of SCN under Section 73 and Violation of Natural Justice
Facts of the Case
The
Petitioner challenged the adjudication order dated 05.03.2024 passed by
SGST authorities for FY 2018–19, raising a demand of ₹9,77,618.
A
Show Cause Notice dated 08.12.202...
Sight and Sound India Pvt. Ltd. vs Commissioner of SGST & Anr.: Ex-Parte GST Order Set Aside for Violation of Natural Justice Due to Improper Service of SCN
Facts of the CaseThe petitioner challenged
the:
Show
Cause Notice dated 27.09.2023
Reminder
Notice dated 10.11.2023
Assessment
Order dated 20.11.2023
The dispute pertained to
GST demand for the...
Maintainability of Writ Petition Against GST Show Cause Notice – Availability of Alternative Remedy under GST Law | Natraj Enterprises v. Commissioner of DGST (2025)
Facts of the CaseThe Petitioner, Natraj
Enterprises, filed a writ petition under Articles 226 and 227 of the
Constitution challenging a Show Cause Notice (SCN) issued by the GST
authorities. The grievance of the
peti...
CGST, Delhi West vs. Vishal Goyal: Bail in ₹831 Crore GST Evasion Case Not Liable to Recall in Absence of Perversity or Misuse
Facts of the CaseThe case originated from secret intelligence regarding an
unregistered gutka manufacturing unit operating in Rohini, Delhi. A search was
conducted on 01.01.2021 under Section 67(2) of the CGST Act, whe...
M/s Fone Zone NXT vs Commissioner of DGST & Anr.: Delhi HC Upholds Ex Parte GST Assessment Orders and Rejects Blame on Chartered Accountant
Facts of the Case:M/s Fone Zone NXT (Proprietor: Mr. Gaurav Madan) obtained GST
registration on 1 July 2017 and engaged in the sale of mobile phones and
accessories. The petitioner regularly filed returns and had the G...
Principal Commissioner, CGST Delhi South Commissionerate v. M/s Bureau of Energy Efficiency
Facts of the
CaseThe present appeal was filed by the Revenue
challenging an order passed by the Customs, Excise and Service Tax Appellate
Tribunal (CESTAT). The dispute primarily related to taxability of services
and...
Principal Commissioner of CGST vs. M/s Pro-Interactive Services India Pvt. Ltd. – Scope of Service Tax Liability on Composite Service Activities
Facts of the
CaseThe respondent company was engaged in providing
multiple taxable services including security services, manpower supply, and
construction-related services. The dispute arose from a service tax demand
...