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Landmark Rulings

Delhi High Court — GST

470 rulings

  1. Delhi High Court · 22 Dec 2023
    HC - Delhi HC Annuls GST Registration Cancellation for Lack of Specific Reasons.

    S K Enterprises vs. Principal Commissioner of GST

    (2023) TaxCorp(IDT) 8446 (HC-DELHI)

  2. Delhi High Court · 19 Dec 2023
    Delhi High Court Rules Against GST on Electricity Transmission/Distribution Related Services

    BSES Rajdhani Power Ltd. & Anr. vs. Union of India & Ors.

    (2023) TaxCorp(IDT) 8426 (HC-DELHI)

  3. Delhi High Court · 19 Dec 2023
    Delhi High Court Orders Refund of Coercively Collected GST Payment, Affirms Taxpayer Rights

    Sapphire Intrex Ltd vs. Union of India & Ors

    (2023) TaxCorp(IDT) 8423 (HC-DELHI)

  4. Delhi High Court · 14 Dec 2023
    Delhi High Court Annuls GST Registration Cancellation for Violating Natural Justice Principles

    My Trading Overseas vs. Commissioner DGST

    (2023) TaxCorp(IDT) 8402 (HC-DELHI)

  5. Delhi High Court · 13 Dec 2023
    Delhi High Court Rules Out GST Search Based on Non-GST Judicial Order, Upholds Assessee Rights

    Bhagat Ram Om Prakash Agro Pvt Ltd vs The Commissioner Central Tax GST Delhi-East

    (2023) TaxCorp(IDT) 8392 (HC-DELHI)

  6. Delhi High Court · 08 Dec 2023
    HC - Delhi HC Orders GST Refund Post-Search, Affirms Legality of Inspection in Fake Firms Probe.

    Santosh Kumar Gupta vs UOI

    (2023) TaxCorp(IDT) 8379 (HC-DELHI)

  7. Delhi High Court · 08 Dec 2023
    HC - Delhi HC Declares Provisional Bank Account Attachments Inoperative Post 1-Year Expiry.

    Vaidhe Stainless Steel vs. Union of India & Ors

    (2023) TaxCorp(IDT) 8378 (HC-DELHI)

  8. Delhi High Court · 08 Dec 2023
    HC - Delhi High Court Grants IOCL IDS Refund, Overrules Revenue's Argument on GST Rates

    Indian Oil Corporation Ltd. vs. Commissioner of CGST

    (2023) TaxCorp(IDT) 8374 (HC-DELHI)

  9. Delhi High Court · 07 Dec 2023
    HC - Delhi HC Orders Reversal of ITC Recovered Under Duress During Search Operation.

    Lovelesh Singhal Prop Shivani Overseas vs Commissioner, Delhi Goods and Services Tax & Ors.

    (2023) TaxCorp(IDT) 8368 (HC-DELHI)

  10. Delhi High Court · 05 Dec 2023
    Delhi High Court Upholds Interest Adjustment Against IGST Refund in Export Services

    Grapes Digital Pvt. Ltd. vs. Pr. Commissioner & Anr.

    (2023) TaxCorp(IDT) 8361 (HC-DELHI)

  11. Delhi High Court · 27 Nov 2023
    HC - Delhi HC Disposes Writ Petition Challenging TRU Circular in Light of Previous Technical Textiles Ruling.

    All India Buffalo & Sheep Meat Exporters Association & Anr. vs. UOI & Ors.

    (2023) TaxCorp(IDT) 8330 (HC-DELHI)

  12. Delhi High Court · 24 Nov 2023
    HC - Delhi HC Orders Processing of IGST Refund Application, Citing Compliance with Rule 89(2).

    AB Enterprises vs Commissioner of Delhi Goods and Services Tax

    (2023) TaxCorp(IDT) 8329 (HC-DELHI)

  13. Delhi High Court · 23 Nov 2023
    HC - Delhi HC Grants Assessee Higher Interest on GST Refund Initially Denied, Clarifies Section 56.

    Bansal International vs Commissioner of DGST and anr.

    (2023) TaxCorp(IDT) 8320 (HC-DELHI)

  14. Delhi High Court · 21 Nov 2023
    HC - Delhi HC Overturns GST Registration Cancellation for Lack of Specific Reasons, Orders Restoration.

    Vab Apparel LLP vs. Commissioner

    (2023) TaxCorp(IDT) 8300 (HC-DELHI)

  15. Delhi High Court · 21 Nov 2023
    HC - Delhi HC Overturns GST Registration Cancellation, Cites Lack of Valid Reasons in Show Cause Notice.

    Sai Aluminium EXIM vs. Principal Commissioner of GST

    (2023) TaxCorp(IDT) 8299 (HC-DELHI)

  16. Delhi High Court · 21 Nov 2023
    HC - Delhi HC Mandates IGST Refund for Exporters Despite Higher Duty Drawback Selection.

    Intec Export India Pvt Ltd vs UOI & ors

    (2023) TaxCorp(IDT) 8298 (HC-DELHI)

  17. Delhi High Court · 17 Nov 2023
    HC - Delhi High Court Quashes TRU Circular on Polypropylene Bags Classification, Deems TRU Lacks Authority.

    Association of Technical Textiles Manufacturers And Processors & Anr. Vs UOI & ors

    (2023) TaxCorp(IDT) 8289 (HC-DELHI)

  18. Delhi High Court · 08 Nov 2023
    HC - Delhi HC Overturns Refund Rejection Orders, Cites Absence of Grounds in Show Cause Notices.

    Omkara Footwear vs. Commissioner of CGST and Anr.

    (2023) TaxCorp(IDT) 8271 (HC-DELHI)

  19. Delhi High Court · 01 Nov 2023
    HC - Telangana High Court Rules Garnishee Proceedings without Prior Notice as Violation of Natural Justice.

    Kesoram Industries Ltd. Vs The Commissioner of Central Tax

    (2023) TaxCorp(IDT) 8245 (HC-DELHI)

  20. Delhi High Court · 25 Oct 2023
    HC - Delhi HC Directs Refund of Input Tax Credit with Interest Over Document Dispute.

    Star Publishers Distributors vs. Assistant Commissioner of CGST

    (2023) TaxCorp(IDT) 8219 (HC-DELHI)

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