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Landmark Rulings

Delhi High Court — GST

470 rulings

  1. Delhi High Court · 24 Sep 2024
    Delhi HC Rules on GST Applicability for Battery Energy Solar Systems, Rejects Binding Clarification from SECI

    Association of Power Producers Vs. Solar Energy Corporation of India Limited & Ors.

    (2024) TaxCorp(IDT) 9581 (HC-DELHI)

  2. Delhi High Court · 24 Sep 2024
    Technical Glitch in GST Reporting Leads Delhi HC to Remand Revenue Demand Case for Fresh Consideration

    Celebi Delhi Cargo Terminal Management India Pvt. Ltd. vs. Sales Tax Officer

    (2024) TaxCorp(IDT) 9580 (HC-DELHI)

  3. Delhi High Court · 13 Sep 2024
    Delhi High Court Invalidates Unreasoned Assessment Orders Under CGST Act, Upholds Fair Hearing Rights for Petitioners

    Mohinder Kumar vs. Principal Commissioner of DGST

    (2024) TaxCorp(IDT) 9530 (HC-DELHI)

  4. Delhi High Court · 10 Sep 2024
    Delhi HC Affirms Provisional Attachment to Safeguard Government Revenue; Dismisses Assessee's Writ Petition on Procedural Grounds

    MJ Bizcrafts LLP Vs. CGST Delhi South Commissionerate

    (2024) TaxCorp(IDT) 9520 (HC-DELHI)

  5. Delhi High Court · 10 Sep 2024
    Delhi High Court Invalidates Retrospective GST Registration Cancellation, Emphasizing Natural Justice and Requirement for Reasoning

    Guruji Enterprises Vs. Principal Commissioner Delhi Goods and Services Tax & Ors.

    (2024) TaxCorp(IDT) 9518 (HC-DELHI)

  6. Delhi High Court · 06 Sep 2024
    Delhi HC Upholds Validity of Show Cause Notice Following Audit Findings

    Magicon Impex Private Limited Vs. Commissioner of Central Goods and Service Tax & Ors.

    (2024) TaxCorp(IDT) 9505 (HC-DELHI)

  7. Delhi High Court · 03 Sep 2024
    Delhi High Court Overturns Input Tax Credit Denial; Orders Reassessment in Light of Finance Act Amendments

    HCC Samsung Joint Venture vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9493 (HC-DELHI)

  8. Delhi High Court · 03 Sep 2024
    Revocation of GST Registration Cancellation: Delhi HC Emphasizes Standards for Show Cause Notices

    Suresh Chand Gupta Vs. Union of India & Ors.

    (2024) TaxCorp(IDT) 9490 (HC-DELHI)

  9. Delhi High Court · 27 Aug 2024
    Delhi High Court Voids Tax Demand Exceeding Rs. 2.73 Crores Due to Procedural Deficiencies in Input Tax Credit Assessment

    Lakshman Pran Data Enterprises Vs. The Commissioner of DGST, Delhi & Anr.

    (2024) TaxCorp(IDT) 9450 (HC-DELHI)

  10. Delhi High Court · 20 Aug 2024
    Delhi High Court Sets Aside GST Registration Cancellation Order for Failure to Meet Criteria Under Section 29(2) of CGST Act

    ANWAR ALI Vs The Additional Commissioner of CGST Delhi & Anr.

    (2024) TaxCorp(IDT) 9414 (HC-DELHI) · Section 29(2)

  11. Delhi High Court · 20 Aug 2024
    Delhi High Court Limits GST Registration Cancellation for Deceased Sole Proprietor to Date of Demise

    Dickon Sales Vs Commissioner of Delhi Goods and Service Tax & Anr

    (2024) TaxCorp(IDT) 9412 (HC-DELHI)

  12. Delhi High Court · 14 Aug 2024
    Delhi HC Sets Aside Order Demanding Tax with Interest and Penalty, Citing Lack of Consideration for Assessee's Contentions

    Sree Ananta EXIM Vs. Union of India & Ors.

    (2024) TaxCorp(IDT) 9379 (HC-DELHI)

  13. Delhi High Court · 14 Aug 2024
    Delhi HC Sets Aside Tax Demand Order, Remands Matter for Fresh Adjudication Due to Pre-Portal Redesign SCN Issuance

    JSR Gems and Jewellery Vs. Sales Tax Officer

    (2024) TaxCorp(IDT) 9377 (HC-DELHI)

  14. Delhi High Court · 09 Aug 2024
    CGST Audit Order Stayed: Delhi HC Questions Validity of Notification Extending Time Limit for Demand Orders

    DHL Express India Pvt. Ltd. vs. GST Council

    (2024) TaxCorp(IDT) 9362 (HC-DELHI)

  15. Delhi High Court · 05 Aug 2024
    Export of Goods: ITC Refund Claim Cannot be Rejected for Want of BRCs

    Rajiv Sharma HUF vs. Union of India and Ors.

    (2024) TaxCorp(IDT) 9341 (HC-DELHI)

  16. Delhi High Court · 02 Aug 2024
    GST Registration Revival: Delhi HC Quashes Cancellation Order, Slams Lack of Opportunity of Being Heard

    Birchand vs. Commissioner of DGST, Delhi and Others

    (2024) TaxCorp(IDT) 9334 (HC-DELHI)

  17. Delhi High Court · 31 Jul 2024
    Retrospective Cancellation of Supplier's Registration No Bar to Availment of ITC: Delhi HC

    APN Sales and Marketing Vs. Union of India & Anr.

    (2024) TaxCorp(IDT) 9327 (HC-DELHI)

  18. Delhi High Court · 31 Jul 2024
    GST Demand Set Aside: Delhi HC Slams Lack of Reasoning in Demand Order

    Malaysia Airlines Berhad vs. Commissioner of DGST Department of Trade & Taxes

    (2024) TaxCorp(IDT) 9326 (HC-DELHI)

  19. Delhi High Court · 31 Jul 2024
    GST Registration Revival: Delhi HC Quashes Retrospective Cancellation Order

    Jai Guru Sudarshan Enterprises Vs. Delhi State Goods And Services Tax & Anr.

    (2024) TaxCorp(IDT) 9325 (HC-DELHI)

  20. Delhi High Court · 11 Jun 2024
    HC - Delhi HC Sets Aside GST Order, Grants Opportunity to Respond to Show Cause Notice

    Delhi Soccer Pvt. Ltd vs UOI & ors

    (2024) TaxCorp(IDT) 9155 (HC-DELHI)

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