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Samyak Jain v. Superintendent (Adjudication), Central GST Delhi & Ors. — Misuse of GSTIN, Alleged ITC Fraud, Investigative Jurisdiction & Appellate Remedy under Section 107 CGST Act
Facts of the CasePetitioner Samyak Jain challenged the impugned order
dated 31 January 2025 passed by the Superintendent (Adjudication),
Central GST, Delhi, demanding over Rs. 48 crore from him under the
GST regime. T...
M/s K.K. Construction Co. vs. Commissioner of SGST, Delhi & Another — Challenge to GST Demand & Validity of Notifications under Article 226
Facts of the CaseThe Petitioner — M/s K.K. Construction Co., through its
proprietor — filed Writ Petition No. 12943/2025 under Article 226 of the
Constitution of India challenging:
The Show
Cause Notice (SC...
M/S MRK Infra vs Sales Tax Officer/ Class II (STO), DGST, Ward 94 & Anr. — Natural Justice Violation in GST Demand — Scope of Reply/ Hearing Opportunity under GST & Article 226
FACTS OF THE CASEM/S MRK Infra (“Petitioner”), a GST‑registered entity, filed
Writ Petition (Civil) No. 13185/2025 under Article 226 of the Constitution of
India challenging:
Show
Cause Notice (SCN) dat...
M/S Ahlcons India Pvt. Ltd. vs Principal Commissioner, CGST, Delhi South Commissionerate & Anr. — Delhi High Court on Remand of CGST Tax Demand and Illegitimate Confirmation of Dropped Service Tax Liabilities
Facts of the CaseThe petitioner, M/S Ahlcons India
Pvt. Ltd., a construction and works contract service provider registered under
Service Tax regime, faced multiple Show Cause Notices (SCNs) issued by the GST
Departme...
Commissioner of Service Tax/CGST Delhi Vs. M/s Konark Exim Pvt. Ltd. & Ors. — Maintainability of Appeal Before High Court Under Section 35G/35L of the Central Excise Act; Taxability of Overseas Commission Under “Business Auxiliary Service” Under Finance Act, 1994
FACTS OF THE CASE
These
consolidated appeals arise from multiple service tax matters (including SERTA
5/2024, 7/2024, 8/2024, 9/2024 and 10/2024), where the Commissioner
of Service Tax/CGST (Departmen...
Commissioner of Service Tax / CGST Delhi v. M/s Konark Exim Pvt. Ltd. & Ors. – Taxability of Overseas “Commission” Payments as Business Auxiliary Services under Finance Act, 1994
Facts of the CaseThe Commissioner of Service Tax/CGST (Appellants) challenged
the Customs, Excise and Service Tax Appellate Tribunal’s (CESTAT) order which
had dealt with the question whether amounts paid by Indian e...
Chegg India Pvt. Ltd. vs Assistant Commissioner CGST Mohan Cooperative Industrial Estate & Ors. – Del HC (GST Refund ITC Remand) – 2025
Facts of the CaseChegg India Pvt. Ltd. (hereinafter “the Petitioner”) is an
Indian company providing IT, content, software and related services to its
overseas parent (Chegg Inc., USA). The Petitioner sought refund...
Chegg India Pvt. Ltd. vs. Assistant Commissioner CGST & Ors. — Delhi High Court, 2025 (W.P.(C) 11718/2025)
Facts of the Case (Professional Narrative)Chegg India Pvt. Ltd. (“Petitioner”), a company engaged in
software and content development services for its parent company outside India,
filed writ petitions under Articl...
Chegg India Pvt. Ltd. vs Assistant Commissioner CGST, MCIE & Ors. – Delhi High Court (8 Sep 2025)
FACTS OF THE CASE• Petitioner Chegg India Pvt. Ltd., an EdTech company
providing software & ITES services, filed multiple writ petitions under
Article 226 of the Constitution of India challenging rejection of ref...
Chegg India Pvt. Ltd. vs Assistant Commissioner CGST Mohan Cooperative Industrial Estate & Ors. — Validity of ITC Refund Rejections and Appellate Authority’s Powers under GST Act
FACTS OF THE CASEPetitioner Chegg India Private Limited (an Indian
company providing software/content development and IT/ITES services to its U.S.
parent) filed multiple writ petitions under Article 226 of the
Constit...