Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
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...
Lokesh Pathak & Ors. vs Designated Committee (SVLDRS), Central GST, Delhi West — Eligibility of Redemption Fine and Seizure Cases under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (W.P.(C) 10622/2024 & Connected Matters)
FACTS OF THE CASE (Professional Language)
The
petitioners — Lokesh Pathak, M.P. Pathak through LRs, and Art N Glass
India Pvt. Ltd. — challenged actions of the Designated Committee,
SVLDRS, Centra...
Lokesh Pathak & Ors. v. Designated Committee (SVLDRS), Central GST, Delhi West — Redemption Fine Not Excludable from SVLDR Scheme Relief
Facts of the CasePetitioners — Lokesh Pathak, M.P. Pathak (Through Legal
Representatives), and Art N Glass India Pvt. Ltd. — challenged the refusal
of the Respondent Designated Committee (SVLDRS), Central GST, Delh...
Lokesh Pathak & Ors. Vs Designated Committee, SVLDRS, Central GST, Delhi West — Eligibility of Redemption Fine under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) – Inclusion as Tax Dues & Eligibility for Discharge Certificate
Facts of the CaseThe Petitioners – Lokesh Pathak, M P Pathak (deceased through
LR), Art N Glass India Pvt. Ltd. and others – challenged non‑issuance of
discharge certificates under the Sabka Vishwas (Legacy Dispu...
M/s Smart World Communications vs Commissioner of Central Tax & CGST Delhi North Commissionerate – Delhi High Court on Retrospective GST Cancellation – Sec. 29(2) CGST Act
Facts of the CaseThe Petitioner, M/s Smart World Communications
(a partnership firm), challenged the order cancelling its GST registration
dated 17 March 2022. The GST registration was cancelled with retrospective
...
Ashish Enterprises (Proprietor: Ashish Gupta) vs. Assistant Commissioner, CGST, Delhi East & Ors. — Delhi High Court (2025) — GST Consolidated SCN & ITC Disallowance Challenge under Sections 73 & 74, Central Goods and Services Tax Act, 2017
Facts of the Case (Professional Language)The petitioner, M/s. Ashish Enterprises through its
Proprietor Shri Ashish Gupta, challenged a Show Cause Notice dated 2nd
August 2024 and an Order‑in‑Original dated 22nd Ja...
M/s Sumit Saree Centre vs Commissioner of DGST & Anr. — GST Registration Retrospective Cancellation Invalid: Delhi High Court Upholds Procedural Fairness (Section 29 CGST Act)
FACTS OF THE CASEM/s Sumit Saree Centre, a proprietary concern of
Mr. Rajesh Kumar, obtained GST registration on 21st July 2017. The
Petitioner voluntarily applied for cancellation in April 2023, citing...