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Fraudulent ITC Recipient Case Not Entertained in Writ; Assessee Relegated to Statutory Appeal with Time Protection – Utkarsh Arora (M/s Aura Interior Hardware) vs. Additional Commissioner CGST (Delhi HC)
Facts of the CaseThe
petitioner, Utkarsh Arora, proprietor of M/s Aura Interior Hardware, filed a
writ petition under Article 226 challenging the Order-in-Original dated 27
January 2025, dispatched on 1 February 2025,...
GST Adjudication Order Set Aside Where SCN Was Uploaded Only on ‘Additional Notices’ Tab: Matter Remanded Subject to Section 168A Outcome – Techcoral Solutions vs. Commissioner of DGST (Delhi High Court)
Facts of the CaseThe
petitioner, Techcoral Solutions, filed a writ petition challenging the show
cause notice dated 26.09.2023 issued for Financial Year 2017-18 and the
consequent adjudication order dated 14.12.2023. ...
Fresh GST Registration Cannot Be Denied During Pendency of Appeal After Statutory Pre-Deposit: Section 107(7) Applied – Sarabjeet Singh vs. Commissioner of SGST (Delhi High Court)
Facts of the CaseThe
petitioner, Shri Sarabjeet Singh, proprietor of M/s Khurana Associates, had an
earlier GST registration which was cancelled following disruption of business
during the COVID-19 period. A show caus...
Fraudulent ITC Recipient Case Not Entertained in Writ; Assessee Relegated to Statutory Appeal with Time Protection – Sardar Auto Traders vs. Additional Commissioner CGST (Delhi HC)
Facts of the CaseThe
petitioner, Sardar Auto Traders, challenged an order dated 4 February 2025
issued in Form GST DRC-07 for Assessment Year 2017-18 under the CGST Act. The
investigation was initiated based on a refe...
GST Adjudication Order Set Aside for Non-Consideration of Reply; Matter Remanded with Personal Hearing Subject to Supreme Court Decision on Section 168A Notifications – RSA Impex LLP vs. Commissioner of DGST (Delhi HC)
Facts of the CaseThe
petitioner, RSA Impex LLP, challenged a show cause notice dated 31 May 2024 and
the consequent adjudication order dated 20 August 2024 raising a demand of
₹13,38,244. The petitioner also challen...
Payments for Cloud-Based E-Invoicing Services Not Fees for Technical Services under India–UK DTAA: Make Available Test Not Satisfied – Tungsten Automation England Ltd. vs. DCIT (Delhi High Court)
Facts of the CaseThe
appellant, Tungsten Automation England Limited, a company incorporated and tax
resident of the United Kingdom, was engaged in providing electronic invoicing
services through its proprietary cloud-...
₹48 Crore GST Demand in Fake ITC Case Not Entertained in Writ; Assessee Relegated to Statutory Appeal with Limited Time Relief – Samyak Jain vs. Superintendent (Adjudication), Central GST Delhi (Delhi HC)
Facts of the CaseThe
petitioner, Samyak Jain, challenged an adjudication order dated 31 January 2025
raising a GST demand exceeding ₹48 crore. The petitioner was earlier registered
under the VAT regime under the tra...
Repeated Non-Compliance Justifies Retrospective Cancellation of GST Registration; Writ Dismissed with Liberty to Seek Fresh Registration – M/s Shyam Enterprises vs. Superintendent CGST (Delhi HC)
Facts of the CaseThe
petitioner, M/s Shyam Enterprises, obtained GST registration on 17 October
2022. On 29 July 2023, the petitioner applied for cancellation of registration.
The Department sought additional informat...
Penalty of ₹285 Crore under Section 122(1A) for Fraudulent ITC Not Interfered in Writ; Assessee Relegated to Statutory Appeal – Bhupender Kumar vs. Additional Commissioner CGST (Delhi HC)
Facts of the CaseThe
petitioner, Bhupender Kumar, a GST consultant, challenged an adjudication order
dated 01.02.2025 passed by the Additional Commissioner (Adjudication), CGST
Delhi North, imposing a penalty of ₹2,...
Refund Directed with Interest Where Deficiency Memo Not Traceable; Assessee Granted Statutory Appeal for Earlier Rejection – M/s Sisla Laboratories vs. Deputy Commissioner of CGST (Delhi HC)
Facts of the CaseThe
petitioner, M/s Sisla Laboratories, filed two refund applications under Section
54(3) of the CGST Act. The first application dated 17.05.2019 related to the
period July 2017 to March 2018 claiming...