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GST Registration Cancellation Order Recalled on Discovery of Fictitious Proprietorship; Court Flags Impersonation, Orders Presence of Accountant – S.K. Overseas vs. Superintendent CGST (Delhi High Court)
Facts of the
CaseThe petitioner, M/s S.K. Overseas, had earlier
approached the Delhi High Court challenging cancellation of its GST
registration. Vide order dated 06.03.2025, the Court directed that cancellation
of G...
Search and Seizure under Section 67 CGST Upheld at Investigation Stage; Allegations of Coercion, Privacy Violation and Illegal Sealing Rejected – Genesis Enterprises & Connected Matters vs. Principal Commissioner CGST Delhi East (Delhi High Court)
Facts of the
CaseThe present batch of writ petitions was filed by Genesis
Enterprises and several connected entities controlled by members of the
Gumber family, challenging search and seizure operations conducted by t...
Retrospective Cancellation of GST Registration Set Aside Where SCN Did Not Propose It; Cancellation Restricted to SCN Date – Smart World Communications vs. Commissioner of Central Tax & CGST (Delhi High Court)
Facts of the
CaseThe petitioner, M/s Smart World Communications,
a partnership firm, filed a writ petition challenging the order dated 17.03.2022
whereby its GST registration was cancelled retrospectively with effect ...
GST on Reinsurance Services for Period 01.07.2017 to 24.01.2018 Set Aside in View of Clarificatory Circular; Orders Passed Prior to Circular Not Sustainable – Oriental Insurance Co. Ltd. vs. Addl. Commissioner CGST Delhi North (Delhi High Court)
Facts of the
CaseThe petitioner, M/s The Oriental Insurance Company
Limited, filed a writ petition challenging the Show Cause Notice dated
27.09.2023, the Order-in-Original dated 29.12.2023 passed by the Additional
C...
Retrospective Cancellation of GST Registration Set Aside for Lack of Reasons; Matter Remanded for Fresh Hearing – Gaurav vs. Superintendent, CGST (Delhi High Court)
Facts of the
CaseThe petitioner, Gaurav, filed a writ petition
challenging the order dated 10.06.2025 passed by the GST authorities whereby
his GST registration was cancelled retrospectively with effect from 19.10.202...
GST Search and Seizure under Section 67 CGST Upheld at Investigation Stage Despite Allegations of Coercion and Privacy Violation – Aayme Sourcing Creations (OPC) Pvt. Ltd. vs. Principal Commissioner CGST Delhi East (Delhi High Court)
Facts of the
CaseAayme Sourcing Creations (OPC) Private Limited
filed a writ petition as part of a batch of connected matters led by Genesis
Enterprises, challenging inspection, search and seizure operations conducted...
Educational Consultancy Services to Foreign Universities Not Intermediary Services; GST Refund on Export of Services Upheld – DGST Delhi vs. Global Opportunities Pvt. Ltd. (Delhi High Court)
Facts of the
CaseThe respondent, Global Opportunities Private
Limited, is engaged in providing educational consultancy services to Indian
students intending to pursue higher education abroad. The respondent entered
i...
GST Search and Seizure under Section 67 CGST Act Upheld; Allegations of Coercion, Privacy Violation and Illegal Recovery Rejected at Investigation Stage – Fiore Enterprises (OPC) Pvt. Ltd. vs. Principal Commissioner CGST Delhi East (Delhi High Court)
Facts of the
CaseFiore Enterprises (OPC) Private Limited, an
exporter entity controlled by members of the Gumber family, filed a writ
petition as part of a batch of connected matters led by Genesis Enterprises,
chall...
GST Demand Order Not Interfered with Where No Reply Filed to SCN; Assessee Relegated to Statutory Appeal with Limitation Protection Subject to Supreme Court Decision on Section 168A – Findoc Ventures Pvt. Ltd. vs. GST Officer (Delhi High Court)
Facts of the
CaseThe petitioner, Findoc Ventures Private Limited,
filed a writ petition under Articles 226 and 227 of the Constitution
challenging the Show Cause Notice dated 21.05.2024 and the adjudication order
dat...
Appeal on Service Tax Commission to Overseas Agents Held Not Maintainable Before High Court; Remedy Lies Before Supreme Court – Commissioner of CGST Delhi South vs. Yogmaya Traders Pvt. Ltd. (Delhi High Court)
Facts of the
CaseThe Revenue filed an appeal before the Delhi High
Court challenging the order dated 03.07.2023 passed by the Customs,
Excise and Service Tax Appellate Tribunal (CESTAT) in favour of M/s
Yogmaya Trade...