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Landmark Rulings

Delhi High Court — GST

470 rulings

  1. Delhi High Court · 04 Jun 2024
    Delhi HC Modifies Retrospective GST Registration Cancellation, Emphasizes Need for Reasoned Orders

    Kalpatru Industries Vs. The Commissioner SGST Delhi

    (2024) TaxCorp(IDT) 9131 (HC-DELHI)

  2. Delhi High Court · 31 May 2024
    Delhi HC Restores GST Registration Cancelled 'Mechanically' and 'Retrospectively', Emphasizes Need for Detailed Reasons

    Visiontek Engineers vs. Commissioner of SGST Delhi

    (2024) TaxCorp(IDT) 9109 (HC-DELHI)

  3. Delhi High Court · 24 May 2024
    Delhi HC Remands Case to Proper Officer for Re-adjudication of SCN on GSTR-09 Reconciliation Data, Sets Aside Demand Order

    Ethos Ltd. vs. Sales Tax Officer & Anr.

    (2024) TaxCorp(IDT) 9088 (HC-DELHI)

  4. Delhi High Court · 24 May 2024
    HC - Delhi High Court Orders Re-evaluation of ITC Claims, Emphasizes Thorough Examination of GSTR-2A.

    Maa Padmawati Lamination Vs. Commissioner DGST & Ors.

    (2024) TaxCorp(IDT) 9087 (HC-DELHI)

  5. Delhi High Court · 24 May 2024
    Delhi HC Sets Aside Ex-Parte Demand Order, Directs Re-adjudication of SCN Uploaded on GST Portal's 'Additional Notices' Tab

    Umang Realtech Pvt. Ltd. Vs Union of India & Ors.

    (2024) TaxCorp(IDT) 9086 (HC-DELHI)

  6. Delhi High Court · 14 May 2024
    HC - Delhi HC Directs the 'Proper Officer' to Expedite Processing of Refund and Consider CBIC Circular on Interest Payment.

    Smartadmedia vs. Commissioner of DGST

    (2024) TaxCorp(IDT) 9043 (HC-DELHI)

  7. Delhi High Court · 03 May 2024
    Delhi HC Rules Against Retrospective Cancellation of GST Registration for Non-Filing of Returns

    Kalpana Cables Products Pvt Ltd vs. The Commissioner & Anr.

    (2024) TaxCorp(IDT) 8990 (HC-DELHI)

  8. Delhi High Court · 30 Apr 2024
    HC - Delhi High Court Quashes GST Registration Cancellation Order Due to Lack of Personal Hearing.

    Shoppers Home vs Principal Commissioner of GST

    (2024) TaxCorp(IDT) 8975 (HC-DELHI)

  9. Delhi High Court · 30 Apr 2024
    HC - Delhi HC Orders Re-adjudication of ITC Reversal Demand Due to Lack of Consideration of Assessee’s Detailed Reply.

    Bagga Link Motors Ltd vs. Commissioner of SGST & Ors

    (2024) TaxCorp(IDT) 8972 (HC-DELHI)

  10. Delhi High Court · 23 Apr 2024
    HC - Delhi HC Modifies GST Registration Cancellation Order, Allows Retrospective Cancellation from Date of Proprietor's Demise.

    M.S. Abhay Traders vs. Commissioner DGST & Anr.

    (2024) TaxCorp(IDT) 8931 (HC-DELHI)

  11. Delhi High Court · 16 Apr 2024
    HC - Delhi High Court Orders Reassessment of GST Registration Cancellation Process.

    SLG Trading Co vs. Sales Tax Officer Class II

    (2024) TaxCorp(IDT) 8900 (HC-DELHI)

  12. Delhi High Court · 16 Apr 2024
    HC - Delhi High Court Quashes Tax Demand and Penalty Due to Non-Consideration of Assessee’s Reply.

    Biba Fashion Ltd vs Govt of NCT of Delhi & Ors

    (2024) TaxCorp(IDT) 8898 (HC-DELHI)

  13. Delhi High Court · 05 Apr 2024
    HC - Delhi HC Rules Against Retrospective Cancellation of GSTIN Merely for Non-Filing of GST Returns.

    Good Life Zip India vs. Commissioner of Delhi Goods and Service Tax

    (2024) TaxCorp(IDT) 8865 (HC-DELHI)

  14. Delhi High Court · 05 Apr 2024
    Delhi HC Upholds Denial of ITC to Recovery Agents of NBFCs Under Reverse Charge Mechanism

    Pace Setters Business Solutions Pvt. Ltd. vs UOI & ors.

    (2024) TaxCorp(IDT) 8859 (HC-DELHI)

  15. Delhi High Court · 26 Mar 2024
    HC - Delhi High Court Quashes Assessment Order for Non-Application of Mind by Proper Officer.

    TIM Delhi Airport Advertising Pvt Ltd vs. Sales Tax Officer

    (2024) TaxCorp(IDT) 8821 (HC-DELHI)

  16. Delhi High Court · 22 Mar 2024
    HC - Delhi High Court Sets Aside GST Demand Order for Non-Application of Mind by Proper Officer.

    Jai Optical Vs. Govt of NCT of Delhi and Ors.

    (2024) TaxCorp(IDT) 8806 (HC-DELHI)

  17. Delhi High Court · 22 Mar 2024
    HC - Delhi High Court Quashes Assessment for Non-Application of Mind on Assessee's Reply to Show Cause Notice Explaining ITC Claims.

    Mother Dairy Fruit and Vegetable Pvt Ltd vs Sales Tax Officer

    (2024) TaxCorp(IDT) 8797 (HC-DELHI)

  18. Delhi High Court · 21 Mar 2024
    HC - Delhi HC Rules Non-Compliance with Timeline for GST Registration Cancellation Order as 'Directory', Not 'Mandatory'.

    Fayiz Nangaparambil vs. UOI & Anr.

    (2024) TaxCorp(IDT) 8787 (HC-DELHI)

  19. Delhi High Court · 15 Mar 2024
    HC - Delhi HC Modifies GST Registration Cancellation Order to Date of Assessee's Demise, Emphasizes Need for Objective Criteria.

    Krishan Mohan vs. Commissioner of GST and Anr.

    (2024) TaxCorp(IDT) 8783 (HC-DELHI)

  20. Delhi High Court · 15 Mar 2024
    Delhi High Court: Online Appeal Filing Date to be Considered for Condoning Delay, Sets Aside Appellate Order.

    White Mountain Trading Pvt. Ltd vs Additional Commissioner

    (2024) TaxCorp(IDT) 8777 (HC-DELHI)

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