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Maintainability of Writ Petition Against GST Show Cause Notice – Availability of Alternative Remedy under GST Law | Natraj Enterprises v. Commissioner of DGST (2025)
Facts of the CaseThe Petitioner, Natraj
Enterprises, filed a writ petition under Articles 226 and 227 of the
Constitution challenging a Show Cause Notice (SCN) issued by the GST
authorities. The grievance of the
peti...
CGST, Delhi West vs. Vishal Goyal: Bail in ₹831 Crore GST Evasion Case Not Liable to Recall in Absence of Perversity or Misuse
Facts of the CaseThe case originated from secret intelligence regarding an
unregistered gutka manufacturing unit operating in Rohini, Delhi. A search was
conducted on 01.01.2021 under Section 67(2) of the CGST Act, whe...
M/s Fone Zone NXT vs Commissioner of DGST & Anr.: Delhi HC Upholds Ex Parte GST Assessment Orders and Rejects Blame on Chartered Accountant
Facts of the Case:M/s Fone Zone NXT (Proprietor: Mr. Gaurav Madan) obtained GST
registration on 1 July 2017 and engaged in the sale of mobile phones and
accessories. The petitioner regularly filed returns and had the G...
Principal Commissioner, CGST Delhi South Commissionerate v. M/s Bureau of Energy Efficiency
Facts of the
CaseThe present appeal was filed by the Revenue
challenging an order passed by the Customs, Excise and Service Tax Appellate
Tribunal (CESTAT). The dispute primarily related to taxability of services
and...
Principal Commissioner of CGST vs. M/s Pro-Interactive Services India Pvt. Ltd. – Scope of Service Tax Liability on Composite Service Activities
Facts of the
CaseThe respondent company was engaged in providing
multiple taxable services including security services, manpower supply, and
construction-related services. The dispute arose from a service tax demand
...
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...