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M/s S.H. Exports vs Commissioner of CGST & Anr. (Delhi High Court, 2020) – Refund of ITC on Zero-Rated Exports under Section 16 IGST Act & Section 54 CGST Act
Facts of the Case
The
petitioner exported goods under zero-rated supply without payment
of IGST under LUT and claimed refund of ITC.
Refund
applications were filed for July and August 2019.
Defi...
P.V. Rao vs Senior Intelligence Officer, Directorate General of GST Intelligence & Ors. (2020:DHC:3282-DB) – Delhi High Court on Video Conferencing in GST Summons Proceedings
Facts of the CaseThe Petitioner, P.V. Rao, serving as Chief Financial Officer
of Think and Learn Pvt. Ltd. (BYJU’S), was summoned under Section 70 of the
CGST Act in connection with an ongoing GST evasion investigati...
RCI Industries and Technologies Ltd. vs Commissioner DGST Delhi & Others (2021:DHC:64-DB) – Validity of GST Search, Parallel Investigation & Statement under Section 67 DGST Act
Facts of the Case
The
petitioner company was registered under GST and operating in Delhi with
multiple units.
On 30
September 2020, DGST authorities conducted a search under Section
67 DGST A...
Roshni Sana Jaiswal vs Commissioner of Central Taxes GST Delhi (East) | Delhi High Court | Section 83 CGST Act | Illegal Provisional Attachment of Bank Accounts Quashed
FACTS OF THE CASE
The
petitioner was a former director (2006–2008) and shareholder (14.33%) of
Milkfood Ltd.
She
received remuneration of ₹1.50 crore in FY 2019–2020 as a mentor/advisor.
T...
R.R. Distributors Pvt. Ltd. vs Commissioner of Central Tax, GST Delhi North & Anr. (Delhi High Court, 2021) – Transitional ITC Cannot Be Denied Due to Procedural Errors in TRAN-1/TRAN-2
Facts of the CaseThe Petitioner, R.R. Distributors Pvt. Ltd., engaged in
trading of paper goods, migrated from the Delhi VAT regime to GST. As on the
appointed date, it possessed closing stock worth ₹7.44 crore and s...
Pawan Goel & Anr. vs Directorate General of GST Intelligence, Gurugram – Anticipatory Bail Granted in Alleged Fake ITC Fraud under Section 438 Cr.P.C & CGST Act
Facts of the Case
Petitioners
were directors of M/s KMG Industrial Traders Pvt. Ltd.
GST
Department alleged wrongful ITC of ₹22.42 crores based on fake
invoices from non-genuine firms.
It
...
M/s R.J. Trading Co. vs Commissioner of CGST, Delhi North & Ors. (2021) – Illegal Search, Seizure & Prohibition under Section 67 CGST Act
FACTS OF THE CASEThe petitioner, M/s R.J. Trading Co. (RJT), a registered GST
dealer engaged in the trading of cigarettes, challenged the legality of search
and seizure operations conducted by GST authorities.
RJT
...
M/s Ankush Auto Deals vs Commissioner of DGST & Anr. (2021:DHC:3443-DB) – Refund of GST with Interest under Sections 54 & 56 CGST/DGST Act
Facts of the Case
The
petitioner filed a refund application in Form RFD-01 seeking refund
of:
₹25,29,944/-
(CGST + SGST)
Despite
expiry of the statutory period of 60 days, the re...
M/s Vijay Steelcon Private Limited vs Principal Commissioner of Central Tax (GST) Delhi East & Ors. (2021:DHC:3739-DB)
Facts of the Case
The
petitioner challenged:
Seizure
of ₹65 lakhs cash from the director’s residence during GST search
on 04.03.2021.
Recovery
of ₹94,65,316/- allegedly witho...
Tarun Jain vs Directorate General of GST Intelligence (DGGI) | Delhi High Court | Anticipatory Bail under Section 438 CrPC in GST Fake ITC Fraud Case
Facts of the Case
The
petitioner, Tarun Jain, was a director of a company engaged in
solar equipment manufacturing.
Authorities
alleged that the company, along with multiple firms, was involved in ...