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Service Tax Not Payable Post Change in Business Model from Services to Sale of Goods: CESTAT Order Upheld Commissioner CGST vs. Dewsoft Overseas Pvt. Ltd. (Delhi High Court)
Facts of the CaseThe respondent, Dewsoft Overseas Private Limited, was engaged in
providing educational courses in areas such as language skills, computer
applications, and entrepreneurship. Until March 2009, the respo...
Duplicate GST Demands Quashed for Identical Transactions Across Multiple Years: Devi Industrial Engineers & Ors. vs Commissioner of CGST (Delhi High Court)
Facts of the
CaseThe petitioners challenged an order dated 28th
January, 2024 passed by the Additional Commissioner, CGST Delhi South
Commissionerate, pursuant to an investigation initiated against M/s Haryana
Excell...
Writ Petition in Alleged Fraudulent ITC Availment Not Entertained; Assessee Relegated to Statutory Appeal under Section 107 CGST Act Despite Plea of Non-Grant of Personal Hearing – A.V. Metals Marketing Pvt. Ltd. vs. Principal Commissioner CGST (Delhi High Court)
Facts of the CaseThe petitioner, M/s A.V. Metals Marketing Private Limited, filed a writ
petition challenging the adjudication order dated 29.01.2025 passed by the
Assistant Commissioner (Adjudication), CGST Delhi Nort...
Consolidated Show Cause Notice under Section 74 CGST Held Valid; Provisional Attachment Quashed after Lapse of One Year: Devansh Wire and Cables Pvt. Ltd. vs Joint Commissioner, CGST Delhi–East (Delhi High Court)
Facts of the
CaseThe petitioner, Devansh Wire and Cables Private
Limited, challenged a Show Cause Notice dated 30th July, 2021 and an
Order-in-Original dated 1st January, 2025 passed under Section 74 of the CGST
Act ...
Bail in GST Evasion Case Not Liable to Recall in Absence of Perversity or Misuse; Distinction Between Recall and Cancellation Reiterated – CGST Delhi West vs. Vishal Goyal (Delhi High Court)
Facts of the CaseBased on secret
information, officers of CGST Delhi West conducted a search under Section 67(2)
of the CGST Act, 2017 on 01.01.2021 at an unregistered gutka manufacturing unit
at Rohini, Delhi. Fourte...
Provisional Attachment of Bank Account under Section 83 CGST Upheld for Concealment of Material Facts: Aashish vs Directorate General of GST Intelligence (Delhi High Court)
Facts of the
CaseThe petitioner filed a writ petition under Article
226 of the Constitution challenging the freezing of his bank account maintained
with IndusInd Bank, Rajouri Garden Branch, pursuant to instructions i...
Penalty Orders Under CGST Act Remitted for Fresh Consideration Considering Prior Tax Payments: A and T Security Services Pvt. Ltd. vs Addl. Commissioner of CGST, Delhi West (Delhi High Court)
Facts of the
CaseThe petitioner, A and T Security Services Pvt.
Ltd., is engaged in the business of providing security services and is
registered under the CGST Act. An inspection was conducted at the petitioner’s
...
Delay of 184 Days Condoned and Appeal Restored for Adjudication on Merits: Urmila RCP Projects Private Limited vs. ITO (TDS), Ranchi (ITAT)
Facts of the CaseThe
assessee, Urmila RCP Projects Private Limited, Ranchi, filed an appeal against
the order dated 10.01.2025 passed by the Additional/Joint Commissioner of
Income Tax (Appeals)-1, Delhi for Assessmen...
Matter Restored to CIT (Exemption) for Fresh Adjudication Due to Non-Furnishing of Documents: Swami Vivekanand Seva Trust vs. CIT (Exemption), Patna (ITAT)
Facts of the CaseThe
assessee, Swami Vivekanand Seva Trust, Jamshedpur, filed an appeal against the
order dated 20.09.2024 passed by the Commissioner of Income Tax (Exemption),
Patna for Assessment Year 2024-25. Durin...
Reassessment Quashed for Granting Less Than Statutory Seven Days under Section 148A(b): Sunil Kumar vs. ITO, Ward-3(1), Bokaro (ITAT)
Facts of the CaseThe
assessee, Sunil Kumar, Bokaro, filed an appeal against the order dated
17.01.2025 passed by the Commissioner of Income Tax (Appeals), National
Faceless Appeal Centre, Delhi for Assessment Year 201...