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Raghav Arora (Legal Heir of Gopal Kishan Arora) vs GST Officer, Ward 78 Delhi & Ors – Retrospective GST Cancellation Must Be Justified Under Section 29(2) CGST Act | Delhi High Court
Facts of the CaseThe Petitioner, being the legal heir of the deceased
proprietor of M/s Hari Gopal Steel, challenged the appellate order dated
11.01.2024, which dismissed the appeal on the ground of limitation. The
ch...
Aditi Agencies Through Proprietor Divyanshu Khurana vs Commissioner of CGST, Delhi & Ors. – Delhi High Court Sets Aside Retrospective GST Cancellation Due to Lack of Reasoned Order
Facts of the CaseThe Petitioner, engaged in trading and wholesale of medicines,
held a valid GST registration. A Show Cause Notice dated 09.01.2021 was issued
alleging non-filing of returns for a continuous period of s...
Rane Brake Lining Limited vs Superintendent, Range-17, Central GST Division & Anr. – Delhi High Court Sets Aside GST Cancellation Due to Defective Show Cause Notice and Non-Application of Mind (2024)
Facts of the CaseThe Petitioner, Rane Brake Lining Limited, engaged in
manufacturing safety-critical products for automobiles and locomotives, was
registered under the Central Goods and Services Tax Act, 2017.A Show Ca...
Thales India Private Limited vs Commissioner of CGST, Bhikaji Cama Place, New Delhi & Anr. – Remand Due to Absence of Service Agreements Affecting Determination of Nature of Services
Facts of the CaseThe Petitioner challenged an Order-in-Appeal dated
16.02.2022, whereby the Appellate Authority allowed the appeal filed by the
Respondent (Assistant Commissioner, CGST) and set aside the
Order-in-Orig...
Ashish Garg (Legal Heir of Pawan Kumar) vs GST Officer, Ward 63, Delhi & Anr. | Retrospective GST Cancellation Set Aside | Delhi High Court
Facts of the CaseThe petitioner, Ashish Garg, being the legal heir of Late Sh.
Pawan Kumar (proprietor of M/s Kirti Plastics), challenged the order dated
14.03.2023 cancelling GST registration retrospectively from 28.0...
M/s Shree Balaji Industries vs Commissioner of DGST & Anr. – Delhi High Court Sets Aside Retrospective GST Cancellation Due to Lack of Reasoning
Facts of the CaseThe Petitioner, M/s Shree Balaji Industries, a partnership
firm engaged in manufacturing textile-related products, challenged the
cancellation of its GST registration. The GST registration was cancelle...
M/s White Mountain Trading Pvt. Ltd. vs Additional Commissioner, CGST Appeals-II, Delhi – Delay in Filing GST Appeal & Condonation under Section 107 CGST Act
Facts of the CaseThe Petitioner, M/s White Mountain Trading Pvt. Ltd.,
challenged an order dated 15.01.2024 passed by the Commissioner of Central Tax
(Appeals-II), whereby its appeal against the Order-in-Original dated...
Sushil Kumar vs Delhi State GST Govt NCT of Delhi & Ors (Delhi High Court, 2024) – Refund of GST Deposited During Search Held Coercive | Sections 73, 74, 79 CGST Act
Facts of the
CaseThe Petitioner, Sushil Kumar, engaged in
manufacturing and trading of ferrous and non-ferrous metals, was subjected to a
GST search operation on 16–17 November 2023 based on allegations of
suppress...
Shibendra Narayan Guha vs Commissioner of GST & Anr | Delhi High Court | Retrospective GST Cancellation Cannot Be Mechanical Under Section 29 CGST Act
Facts of the
CaseThe Petitioner, engaged in the business of trading
motor parts (V-Belts), challenged:
The Show Cause Notice dated 07.10.2022, and
The Order dated 11.11.2022,
whereby the GST registration was can...
Himanshu Goyal Proprietor of M/s Raj and Co. vs Principal Commissioner State GST, Delhi & Anr. — Retrospective GST Cancellation Cannot Be Mechanical under Section 29 CGST Act
Facts of the
CaseThe petitioner, engaged in trading household edible
items, had obtained GST registration. Subsequently, the petitioner ceased
business operations in June 2022.A Show Cause Notice dated 18.07.2022 was ...