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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...
Ex Parte GST Adjudication Set Aside Where SCN Uploaded Only on ‘Additional Notices’ Tab; Matter Remanded with Portal Access and Hearing Directions – M/s Trans India Logistics vs. GSTO Ward-60 (Delhi HC)
Facts of the CaseThe
petitioner, M/s Trans India Logistics, challenged the show cause notice dated
29 September 2023 and the consequential adjudication order dated 23 December
2023 pertaining to Financial Year 2017–...
GST Adjudication Order Set Aside for Lack of Opportunity; Reply Permitted Subject to Outcome of Supreme Court on Section 168A Notifications – M/s Rau’s IAS Study Circle vs. GSTO-41 (Delhi HC)
Facts of the CaseThe
petitioner, M/s Rau’s IAS Study Circle, a civil services coaching institute,
filed a writ petition challenging a show cause notice dated 21 May 2024 and the
consequential adjudication order date...
GST Adjudication Set Aside for Non-Consideration of Reply and Denial of Cross-Examination in Fraud Proceedings under Section 74 – Ambika Traders vs. Additional Commissioner DGGSTI (Delhi HC)
Facts of the CaseThe
petitioner, Ambika Traders, a sole proprietorship of Mr. Gaurav Gupta engaged
in the business of metal scrap, was registered under GST after migration from
the VAT regime. A search was conducted b...
Refund of Unutilised ITC Post-Amalgamation Not Permissible Without Complete ITC Transfer: Gujarat High Court in M/s Alstom Transport India Ltd. v. Additional Commissioner, CGST & CE (Appeals) | Relying on VKC Footsteps (SC)
1. Background & Factual Matrix
Three
Alstom group companies, including Alstom Rail Transportation India
Pvt. Ltd. (ARTIPL), were amalgamated into Alstom Transport India Ltd.
(ATIL) ...
GST Search and Seizure under Section 67 CGST Upheld at Investigation Stage; Allegations of Coercion, Illegal Entry and Privacy Violation Rejected – Modern Creation vs. Principal Commissioner CGST Delhi East (Delhi High Court)
Facts of the
CaseModern Creation, 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, search...
Redemption Fine Held Covered Under Sabka Vishwas Scheme; Discharge Certificate Directed to Be Issued in Seizure Cases – Lokesh Pathak vs. Designated Committee SVLDRS (Delhi High Court)
Facts of the
CaseThe petitioner, Mr. Lokesh Pathak, along
with connected petitioners, was subjected to searches by the Directorate
General of Central Excise Intelligence in November 2004 at business and
residential p...
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...