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GST Department Directed to Re-Credit ITC Through Manual Intervention Where Portal Limitation Prevented Issuance of PMT-03 – Mohan Footcare Pvt. Ltd. vs. Deputy Commissioner CGST (Delhi High Court)
Facts of the
CaseThe petitioner, M/s Mohan Footcare Pvt. Ltd., filed
a writ petition seeking issuance of Form GST PMT-03 and re-credit of Input Tax
Credit amounting to ₹23,32,278. The petitioner had filed a refund c...
Redemption Fine Held Waived Under Sabka Vishwas Scheme in Seizure Cases; Discharge Certificate Directed – M.P. Pathak (Deceased) through LR vs. Designated Committee SVLDRS (Delhi High Court)
Facts of the
CaseLate Mr. M.P. Pathak, through his legal
representative, filed a writ petition as part of a batch of connected matters
arising from searches conducted by the Directorate General of Central Excise
Inte...
Search and Seizure under Section 67 CGST Upheld at Investigation Stage Despite Allegations of Coercion and Privacy Violation – Kabun Enterprises (OPC) Pvt. Ltd. vs. Principal Commissioner CGST Delhi East (Delhi High Court)
Facts of the
CaseKabun Enterprises (OPC) Private Limited filed a
writ petition challenging search and seizure proceedings conducted by the CGST
Department at the residential and business premises of entities controlle...
Writ Petition Against Massive GST Demand Not Entertained Where SCN Was Known and Reply Not Filed; Assessee Relegated to Statutory Appeal with Extended Limitation – Purshottam Ray vs. Principal Commissioner CGST (Delhi High Court)
Facts of the
CaseThe petitioner, Purshottam Ray, proprietor of M/s
P.R. Traders, filed a writ petition challenging the Order-in-Original dated
31.01.2025 passed by the Joint Commissioner, Adjudication, CGST Delhi Nort...
GST Demand Order Not Remanded Where Notices Were Uploaded on Portal; Assessee Relegated to Statutory Appeal with Limitation Protection – Seven Seas Lights Pvt. Ltd. vs. AC CGST Delhi East (Delhi High Court)
Facts of the
CaseThe petitioner, Seven Seas Lights Pvt. Ltd., filed
a writ petition challenging the adjudication order dated 20.02.2025 passed by
the Assistant Commissioner, Shahdara Division, CGST Delhi East, confirm...
Challenge to Invocation of Section 74 CGST Rejected at SCN Stage; Department Directed to Supply Relied Upon Documents and Grant Fair Hearing – Chetak Motors Pvt. Ltd. vs. Additional Commissioner CGST (Delhi High Court)
Facts of the
CaseThe petitioners, M/s Chetak Motors Pvt. Ltd. and
others, filed a writ petition under Article 226 of the Constitution challenging
a Show Cause Notice dated 24.06.2025 issued under Section 74 of the CGS...
GST Search and Seizure under Section 67 CGST Sustained at Investigation Stage; Allegations of Coercion and Privacy Violation Rejected – Glitz International vs. Principal Commissioner CGST Delhi East (Delhi High Court)
Facts of the
CaseGlitz International, a partnership firm controlled
by members of the Gumber family, filed a writ petition as part of a batch of
connected matters led by Genesis Enterprises, challenging inspection, se...
Writ Petition Against Fraudulent ITC Demand Not Entertained; Assessee Relegated to Statutory Appeal with Extended Time for Pre-Deposit – RS Trading Co. vs. Principal Commissioner CGST (Delhi High Court)
Facts of the
CaseThe petitioner, M/s RS Trading Co., filed a writ
petition challenging the Show Cause Notice dated 31.03.2023 and the
Order-in-Original dated 18.06.2025 passed by the Additional Commissioner, CGST
Nor...
Retrospective GST Registration Cancellation Set Aside Where SCN Did Not Propose It; Cancellation Restricted to SCN Date – Sumit Saree Centre vs. Commissioner of DGST (Delhi High Court)
Facts of the
CaseThe petitioner, M/s Sumit Saree Centre, a
proprietary concern of Mr. Rajesh Kumar, obtained GST registration on
21.07.2017. On 26.04.2023, the petitioner applied for cancellation of GST
registration ...
GST Registration Cancellation Order Recalled on Discovery of Fictitious Proprietorship; Court Flags Impersonation, Orders Presence of Accountant – S.K. Overseas vs. Superintendent CGST (Delhi High Court)
Facts of the
CaseThe petitioner, M/s S.K. Overseas, had earlier
approached the Delhi High Court challenging cancellation of its GST
registration. Vide order dated 06.03.2025, the Court directed that cancellation
of G...