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Landmark Rulings

Delhi High Court — GST

470 rulings

  1. Delhi High Court · 24 Jul 2026
    Delhi High Court Refuses Writ on GST Rate for Diagnostic Services, Directs Assessee to Advance Ruling Authority for Classification Dispute

    Hemogenomics Private Limited Vs Government of NCT of Delhi & Ors

    (2026) TaxCorp(IDT) 14598 (HC-DELHI)

  2. Delhi High Court · 19 May 2026
    Delhi High Court Mandates Reimbursement of GST on Frozen Meat Supplied to Army—Exemption Denied by Binding Advance Rulings

    Gitwako Farms India Pvt Ltd Vs. Union of India & Ors.

    (2026) TaxCorp(IDT) 12495 (HC-DELHI)

  3. Delhi High Court · 20 May 2026
    Delhi High Court Invalidates Tax Demand Order for Rs. 10.9 Crore: Successor Officer’s Failure to Conduct Personal Hearing Violates Natural Justice

    A.G. and Sons HUF Vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12487 (HC-DELHI)

  4. Delhi High Court · 20 May 2026
    Delhi High Court Quashes Rs 26.72 Cr GST Demand on Mobile Phone Exporter Due to Denial of Real and Effective Hearing

    Avik Televentures Private Limited v. Office of the GST Officer

    (2026) TaxCorp(IDT) 12482 (HC-DELHI)

  5. Delhi High Court · 19 Jun 2026
    Delhi High Court Upholds Seven-Day Prior Notice Requirement Before Coercive Action in GST Circular Trading Probe: DGGI/CGST Petitions Rejected

    Directorate General of GST Intelligence Vs Girish Sachdeva

    (2026) TaxCorp(IDT) 12476 (HC-DELHI)

  6. Delhi High Court · 02 Jun 2026
    Delhi High Court Upholds Validity of Consolidated Show Cause Notices under Section 74 CGST Act for Multiple Years in ITC Fraud Cases

    JBN Impex Private Limited & Ors v. Additional Commissioner Adjudication CGST Delhi North & Ors.

    (2026) TaxCorp(IDT) 12406 (HC-DELHI)

  7. Delhi High Court · 01 Jun 2026
    Delhi High Court: Closure of State GST Proceedings Under Section 73 Does Not Bar Central GST Action Under Section 74 Where Statutory Appeal Is Available

    PEI Industries v. Union of India & Ors

    (2026) TaxCorp(IDT) 12403 (HC-DELHI)

  8. Delhi High Court · 08 May 2026
    Delhi High Court Orders Refund Processing for Educational Consultant Under ‘Export of Services’; Rejects Intermediary Classification in Fateh Education Case

    Fateh Education Consulting Private Limited Vs Assistant Commissioner & Ors

    (2026) TaxCorp(IDT) 12387 (HC-DELHI)

  9. Delhi High Court · 01 May 2026
    Bombay High Court Restores GST Registration Despite Delay, Asserting Substantive Right to Business Prevails Over Procedural Limitation

    Atul Dnyaneshwar Harale vs The State of Maharashtra

    (2026) TaxCorp(IDT) 12367 (HC-DELHI)

  10. Delhi High Court · 30 Apr 2026
    Delhi High Court Nullifies GST Demand Due to Ineffective SCN Service via GST Portal, Orders Fresh Adjudication

    NHD Motors Vs The Government of NCT of Delhi & Anr

    (2026) TaxCorp(IDT) 12358 (HC-DELHI)

  11. Delhi High Court · 29 Apr 2026
    Delhi High Court Affirms Writ Jurisdiction Limited to Inherent Lack of Jurisdiction; Upholds Adjudication Process in Exporter’s GST Refund Dispute

    Mahanadi Exporttek Private Limited vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12350 (HC-DELHI)

  12. Delhi High Court · 28 Apr 2026
    Delhi High Court Quashes State GST Proceedings Due to Overlap with Prior CGST Notice; Orders Adjudication Sequence Under Section 6

    TS-294-HCDEL-2026-GST-MAA_JAGDAMBE_ENGINEERING

    (2026) TaxCorp(IDT) 12348 (HC-DELHI)

  13. Delhi High Court · 24 Apr 2026
    Delhi High Court Upholds GST Demand for FY 2018–19: No Bar under Section 6(2)(b) Where Proceedings Address Distinct Periods and Contraventions

    Ramada Engineering Industry v. Addl. Commissioner (Adjudication), CGST Delhi North & Ors.

    (2026) TaxCorp(IDT) 12331 (HC-DELHI)

  14. Delhi High Court · 21 Apr 2026
    Delhi High Court Clarifies Limitation for Refund of Unutilised ITC: Relevant Date is End of Financial Year, Not Date of Export, for Pre-2019 Transactions

    Kanika Exports v. Union of India & Ors. along with M/s Malik Seasoning and Spices Pvt. Ltd. v. Commissioner of GST

    (2026) TaxCorp(IDT) 12315 (HC-DELHI)

  15. Delhi High Court · 14 Apr 2026
    Delhi High Court Upholds Corrigendum Expanding GST Show Cause Notice Scope Across Financial Years, Cites Supervisory Limits of Writ Jurisdiction

    Manpar Icon Technologies v. Assistant Commissioner, CGST Delhi West & Anr.

    (2026) TaxCorp(IDT) 12292 (HC-DELHI)

  16. Delhi High Court · 04 Apr 2026
    Delhi High Court Upholds Clubbing of Multi-Year GST Demands in CCTV Works Contract Rate Dispute—Dismisses Writ, Directs Assessee to Appellate Remedy

    Technosys Integrated Solutions Pvt Ltd Vs. Union of India & Ors.

    (2026) TaxCorp(IDT) 12256 (HC-DELHI)

  17. Delhi High Court · 07 Mar 2026
    Delhi High Court Quashes Ex-Parte GST Orders Due to Inadequate Notice Communication via Portal for FY 2017–18 and 2019–20

    Jarosniv Exports Pvt Ltd Vs. Sales Tax Officer Class II

    (2026) TaxCorp(IDT) 12158 (HC-DELHI)

  18. Delhi High Court · 23 Feb 2026
    GSTAT Delhi - Profiteering by Subway Franchisee: GSTAT Delhi Orders Deposit of Unjust Gains with Interest Due to Arbitrary Price Hike Post-GST Rate Cut

    DG Anti Profiteering, Director General of Anti Profiteering, DGAP vs A J Enterprises

    (2026) TaxCorp(IDT) 12031 (HC-DELHI)

  19. Delhi High Court · 14 Feb 2026
    Delhi High Court Sets Aside GST Demand on SREI Equipment Finance Ltd., Citing Failure to Address CIRP-Related Objection and IBC Moratorium

    SREI Equipment Finance Ltd. v. Office of the Assistant Commissioner, CGST & Ors.

    (2026) TaxCorp(IDT) 12008 (HC-DELHI)

  20. Delhi High Court · 09 Feb 2026
    Delhi High Court Upholds Validity of CBIC’s Assignment of Powers to Proper Officers under CGST Act; Summons Issued in Third-Party Investigation Not Quashed

    Lovelesh Singhal, Proprietor, M/s Shivani Overseas v. Central Board of Indirect Taxes & Customs & Ors.

    (2026) TaxCorp(IDT) 11999 (HC-DELHI)

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