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VSA Trading Pvt. Ltd. vs. Principal Commissioner CGST & Anr. — 2025 (Fraudulent ITC Demand & Writ Jurisdiction under CGST Act)
Facts of the Case
The
Petitioner, VSA Trading Pvt. Ltd., filed Writ Petition No. 18128/2025
under Article 226 challenging the Order‑in‑Original dated 21st January
2025 passed by the Additional Com...
Commissioner, CGST Delhi West vs Dewsoft Overseas Pvt. Ltd. (Delhi High Court) – Service Tax Liability on Sale of Training Material: Service or Goods
Facts of the Case
Respondent
supplied training material in CDs/DVDs/e‑books initially with interactive
components.
Post‑April
2009 this shifted to mere supply of media content without interactio...
Stanlee (India) Enterprises Pvt. Ltd. vs. Commissioner of CGST, Delhi North — Delhi High Court on Validity of GST Refund Rejection Without Show Cause Notice (Dec. 3, 2025)
Facts of the CaseThe Petitioner, a GST‑registered exporter, filed
applications for refund of IGST for export transactions in August, September,
and October 2024, claiming refunds of ₹9,91,007.39, ₹19,87,614.73, a...
Stanlee (India) Enterprises Pvt. Ltd. vs. Commissioner of CGST, Delhi North — Delhi High Court on Validity of GST Refund Rejection Without Show Cause Notice (Dec. 3, 2025)
Facts of the CaseThe Petitioner, a GST‑registered exporter, filed
applications for refund of IGST for export transactions in August, September,
and October 2024, claiming refunds of ₹9,91,007.39, ₹19,87,614.73, a...
M/s Globe Coal Company vs. Commissioner, DGST, Delhi – Delhi High Court Holds Retrospective GST Registration Cancellation Invalid Without SCN Proposal under Section 29(2) CGST Act
FACTS OF THE CASEM/s Globe Coal Company (“Petitioner”) held GST registration
and operated from a principal place of business at Shakarpur, East Delhi. A
Show Cause Notice dated 11th November 2021 was issued allegin...
Loktantrik Adhyapak Manch & Government School Teachers Association vs Returning Officer: Delhi High Court Sets Aside Rescission of GSTA Elections and Upholds Electoral Process (2025 DHC 11001)
FACTS OF THE CASEThe Government School Teachers Association (GSTA),
a recognised association representing government school teachers in Delhi, and
Loktantrik Adhyapak Manch (LAM), a competing panel in the GSTA election...
Principal Commissioner of CGST & Central Excise vs. M/s Nexus Alliance Advertising & Marketing Pvt. Ltd. (Delhi High Court, SERTA 36/2025): Service Tax Not Attractable on Incentive Receipts; Clarification on Section 66E(e) of the Finance Act, 1994
FACTS OF THE CASEThe appellant Principal Commissioner of CGST & Central
Excise, Delhi IV CGST Delhi South Commissionerate filed the appeal under
Section 35G of the Central Excise Act, 1944 against the order of the ...
M/s NBCC (India) Limited vs. Additional Commissioner, CGST Delhi South — Delhi High Court Sets Aside GST Demand on Escrow Lease Proceeds in Kidwai Nagar East Project
FACTS OF THE CASE
M/s
NBCC (India) Limited (“NBCC”), a Government of India enterprise, was
appointed as the implementing and executing agency for the
redevelopment of Kidwai Nagar (East) in New De...
Braham Prakash (Prop. Shri Shyam Trading Co.) vs Additional Commissioner, CGST Delhi North & Ors.: Delhi High Court Relegates Petitioner to Statutory Remedy in Alleged Fake ITC Case under Section 107 CGST Act
Facts of the Case
The
Petitioner challenged an adjudication order dated 21.01.2025 raising tax
demand.
The
case involved allegations of fraudulent availment of Input Tax Credit
(ITC) through f...
Extinguishment of Pre-CIRP GST Dues After Approval of Resolution Plan under IBC: Delhi High Court in Patanjali Foods Ltd. v. Assistant Commissioner CGST
Facts of the CaseThe Petitioner, Patanjali Foods Limited,
challenged a GST demand order dated 21 January 2025 issued by the Respondent
authorities. The demand pertained to a period prior to 4 September 2019, i.e.,
bef...