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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...
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...