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M/s Birchand vs Commissioner of DGST, Delhi & Ors. | Delhi High Court | GST Registration Cancellation Set Aside Due to Violation of Natural Justice & Retrospective Cancellation Without Notice
Facts of the CaseThe petitioner, M/s Birchand, was engaged in business
prior to the implementation of the GST regime and was duly migrated with a
valid GST registration effective from 01.07.2017.Subsequently, the depar...
M/s Elasto Rubber Pvt. Ltd. vs Commissioner of SGST Delhi & Ors. – Delay in GST Appeal Cannot Override Unreasoned Retrospective Cancellation
Facts of the CaseThe petitioner, M/s Elasto Rubber Pvt. Ltd., was
registered under GST since 01.07.2017 and had been regularly filing GST returns
from 2017 to 2021. However, due to disruptions caused by the COVID-19 pa...
M/s Avantha Holdings Limited vs The Proper Officer GST Ward 208 Zone 11 New Delhi | Delhi High Court | Section 73(9) CGST Act | Non-Speaking Order Set Aside
Facts of the CaseThe petitioner, M/s Avantha Holdings Limited,
challenged an adjudication order dated 29.04.2024 passed under Section 73(9) of
the CGST Act. The order arose from a Show Cause Notice dated 30.01.2024
al...
M/s Girik Enterprises vs Commissioner SGST Delhi & Ors (2024) – Retrospective GST Cancellation Set Aside Due to Defective SCN
Facts of the CaseThe petitioner, M/s Girik Enterprises, was registered under
GST since 01.07.2017. The petitioner filed GST returns for FY 2017–18 and
2018–19 but discontinued business due to losses and applied for...
Anwar Ali vs Additional Commissioner of CGST Delhi & Anr. (Delhi High Court, 2024) – Invalid GST Cancellation Due to Non-Speaking SCN and Retrospective Effect Restrained under Section 29 CGST Act
Facts of the CaseThe petitioner, Anwar Ali, was registered under the GST regime
on 29.12.2022 and was allotted a GSTIN. He carried on business for a brief
period and subsequently filed NIL returns, asserting compliance...
M/s Star Enterprises vs Commissioner of Delhi GST & Anr. – Retrospective Cancellation of GST Registration Set Aside for Lack of Reasons under CGST Act, 2017
Facts of the CaseThe petitioner, M/s Star Enterprises, was a registered
taxpayer under the CGST Act. A Show Cause Notice (SCN) dated 21.12.2021 was
issued proposing cancellation of GST registration on vague grounds, in...
Nishant Tandon vs Commissioner, CGST East Delhi (Delhi High Court) – GST Portal Access & Retrospective Cancellation Case under Section 73 CGST Act, 2017
Facts of the CaseThe Petitioner, Nishant Tandon, was a partner in M/s Jai Ambay
Pharmacy, a firm registered under GST bearing GSTIN 07AANFJ2255K1Z2. The firm
was dissolved mutually by its partners on 01.07.2021. Subseq...
M/s Bansal Exim vs Commissioner of DGST, Delhi & Ors. – Retrospective Cancellation of GST Registration Without Reasons Violates Natural Justice
Facts of the CaseThe petitioner, M/s Bansal Exim, was registered under
the GST regime since 01.07.2017. The GST authorities issued a Show Cause Notice
(SCN) dated 13.01.2023 on the ground that the petitioner had failed...
The Commissioner of Central Tax, GST Delhi (West) vs Adesh Jain | Statutory Bail under Section 167(2) CrPC Cannot Be Denied Despite Earlier Bail Cancellation
Facts of the Case
The
respondent, along with a co-accused, was alleged to have created dummy
firms to generate fake invoices.
These
entities were used to pass on fraudulent Input Tax Credit without...
Saluja Overseas Pvt. Ltd. vs Commissioner of CGST & Central Excise Delhi East Commissionerate (2024) – Delhi High Court | GST Registration Cancellation & ITC Denial under Section 73 CGST Act
Facts of the CaseThe petitioner, Saluja Overseas Pvt. Ltd., challenged
an order dated 08.10.2021 whereby its GST registration was cancelled retrospectively
from 01.07.2017. The cancellation was based on a Show Cause No...