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Landmark Rulings

Delhi High Court — GST

470 rulings

  1. Delhi High Court · 08 Mar 2024
    HC - Delhi HC Restores GST Registration Retrospectively, Outlines Criteria for Cancellation.

    Salasar Trading Company vs. Principal Commissioner GST

    (2024) TaxCorp(IDT) 8743 (HC-DELHI)

  2. Delhi High Court · 08 Mar 2024
    HC - Delhi HC Reinstates GST Registration, Quashes Cancellation Order Due to Ambiguity.

    Sanjay Kumar vs UOI & anr.

    (2024) TaxCorp(IDT) 8740 (HC-DELHI)

  3. Delhi High Court · 01 Mar 2024
    HC - Delhi HC Enforces Taxpayers' Right to Fair Hearing, Remands Case Due to Flawed Procedure.

    Emco Cables (India) Pvt Ltd vs. Union of India and Ors.

    (2024) TaxCorp(IDT) 8713 (HC-DELHI)

  4. Delhi High Court · 01 Mar 2024
    HC - Delhi High Court Sets Precedent: GST Registration Cancellation Effective from SCN Date, Not Retrospectively.

    Himanshu Goyal vs. Principal Commissioner State GST

    (2024) TaxCorp(IDT) 8712 (HC-DELHI)

  5. Delhi High Court · 23 Feb 2024
    HC - Delhi High Court Sets Aside Demand Order Due to Non-Communication of SCN Hearing to Assessee.

    Babaji Bags vs UOI

    (2024) TaxCorp(IDT) 8682 (HC-DELHI)

  6. Delhi High Court · 23 Feb 2024
    Delhi HC: GST Registration Cannot be Cancelled Retrospectively Without Proper Reasons.

    EM Power Engineering Private Limited vs Central Board of Indirect Taxes And Customs & ors.

    (2024) TaxCorp(IDT) 8679 (HC-DELHI)

  7. Delhi High Court · 20 Feb 2024
    HC - Delhi High Court Overturns GST Concession Denial on Vehicle for Persons with Disabilities.

    Arun Goel vs. UOI & Anr.

    (2024) TaxCorp(IDT) 8666 (HC-DELHI)

  8. Delhi High Court · 16 Feb 2024
    HC - Calcutta HC Quashes GST Order, Upholds Assessee's Right to Opportunity of Hearing.

    Nav Bharat Tea Processing Pvt Ltd vs. The Deputy Commissioner

    (2024) TaxCorp(IDT) 8653 (HC-DELHI)

  9. Delhi High Court · 16 Feb 2024
    HC - Delhi HC Modifies Retrospective GST Registration Cancellation Order, Emphasizes Objectivity and Consequences for Taxpayers.

    Green Work Metal vs Pr Commissioner of GST

    (2024) TaxCorp(IDT) 8648 (HC-DELHI)

  10. Delhi High Court · 14 Feb 2024
    Delhi High Court Declares Seizure of Cash Under CGST Act 'Illegal and Arbitrary

    K.M Food Infrastructure Pvt Ltd Vs The Director General Dggi Headquarters, New Delhi & Anr.

    (2024) TaxCorp(IDT) 8639 (HC-DELHI)

  11. Delhi High Court · 13 Feb 2024
    HC - Delhi HC Questions Appellate Order Denying Refund, Directs Fresh Decision with Speaking Order.

    GS Exim International LLP vs Commissioner

    (2024) TaxCorp(IDT) 8632 (HC-DELHI)

  12. Delhi High Court · 06 Feb 2024
    Delhi High Court Mandates Clarified Order on Interest for Delayed CENVAT Credit Carry Forward in GST Transition

    Console Shipping Services India Pvt Ltd vs. Union of India

    (2024) TaxCorp(IDT) 8604 (HC-DELHI)

  13. Delhi High Court · 23 Jan 2024
    Delhi High Court Revokes Anticipatory Bail in Rs. 200 Crore GST Fraud, Citing Attempt to Flee and Serious Violations

    DGGI vs. Chaman Goel

    (2024) TaxCorp(IDT) 8561 (HC-DELHI)

  14. Delhi High Court · 22 Jan 2024
    Delhi High Court Upholds Anticipatory Bail in ITC Fraud Case, Emphasizes on Compliance with Bail Conditions

    DGGI vs. Jitender Kumar

    (2024) TaxCorp(IDT) 8555 (HC-DELHI)

  15. Delhi High Court · 16 Jan 2024
    Delhi High Court Annuls Retrospective GST Registration Cancellation, Emphasizes Objective Criteria

    Pankaj Plastic vs Commissioner of Delhi Goods and Services Tax and Ors.

    (2024) TaxCorp(IDT) 8537 (HC-DELHI)

  16. Delhi High Court · 28 Dec 2023
    Delhi HC Orders Restoration of GST Registration Post Physical Verification of Business Premises

    Roxy Enterprises vs. UOI & Ors.

    (2023) TaxCorp(IDT) 8470 (HC-DELHI)

  17. Delhi High Court · 28 Dec 2023
    Delhi HC Rules State GST Inspection Doesn't Preclude CGST Investigation

    SANTOSH KUMAR GUPTA PROP. MAHAN POLYMERS vs UNION OF INDIA THROUGH SECRETARY & ORS

    (2023) TaxCorp(IDT) 8469 (HC-DELHI)

  18. Delhi High Court · 28 Dec 2023
    HC - Delhi High Court Orders GST Refund for Sapphire Intrex Amid Non-Issuance of Form GST DRC-04.

    SAPPHIRE INTREX LIMITED vs UNION OF INDIA & ORS

    (2023) TaxCorp(IDT) 8467 (HC-DELHI)

  19. Delhi High Court · 27 Dec 2023
    Delhi High Court Grants GST Refund Despite Delay, Acknowledges Initial GST Rollout Challenge

    Sethi Sons (India) vs. Assistant Commissioner & Ors.

    (2023) TaxCorp(IDT) 8456 (HC-DELHI)

  20. Delhi High Court · 22 Dec 2023
    HC - Delhi HC Overturns GST Registration Cancellation, Condones Two-Year Delay in Filing Appeal.

    Aaira Batteries vs Principal Commissioner of Department of Trade Taxes

    (2023) TaxCorp(IDT) 8448 (HC-DELHI)

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