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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...
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...