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GST Demand Order Not Remanded Where Notices Were Uploaded on Portal; Assessee Relegated to Statutory Appeal with Limitation Protection – Seven Seas Lights Pvt. Ltd. vs. AC CGST Delhi East (Delhi High Court)
Facts of the
CaseThe petitioner, Seven Seas Lights Pvt. Ltd., filed
a writ petition challenging the adjudication order dated 20.02.2025 passed by
the Assistant Commissioner, Shahdara Division, CGST Delhi East, confirm...
Challenge to Invocation of Section 74 CGST Rejected at SCN Stage; Department Directed to Supply Relied Upon Documents and Grant Fair Hearing – Chetak Motors Pvt. Ltd. vs. Additional Commissioner CGST (Delhi High Court)
Facts of the
CaseThe petitioners, M/s Chetak Motors Pvt. Ltd. and
others, filed a writ petition under Article 226 of the Constitution challenging
a Show Cause Notice dated 24.06.2025 issued under Section 74 of the CGS...
GST Search and Seizure under Section 67 CGST Sustained at Investigation Stage; Allegations of Coercion and Privacy Violation Rejected – Glitz International vs. Principal Commissioner CGST Delhi East (Delhi High Court)
Facts of the
CaseGlitz International, 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, se...
Writ Petition Against Fraudulent ITC Demand Not Entertained; Assessee Relegated to Statutory Appeal with Extended Time for Pre-Deposit – RS Trading Co. vs. Principal Commissioner CGST (Delhi High Court)
Facts of the
CaseThe petitioner, M/s RS Trading Co., filed a writ
petition challenging the Show Cause Notice dated 31.03.2023 and the
Order-in-Original dated 18.06.2025 passed by the Additional Commissioner, CGST
Nor...
Retrospective GST Registration Cancellation Set Aside Where SCN Did Not Propose It; Cancellation Restricted to SCN Date – Sumit Saree Centre vs. Commissioner of DGST (Delhi High Court)
Facts of the
CaseThe petitioner, M/s Sumit Saree Centre, a
proprietary concern of Mr. Rajesh Kumar, obtained GST registration on
21.07.2017. On 26.04.2023, the petitioner applied for cancellation of GST
registration ...
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...