Delhi High Court — GST

1. Delhi High Court · 31 Jul 2023
   HC - Delhi HC Dismisses Writ Petition Challenging Cancellation of GST Registration on the ground that SCN for cancellation was not issued by a proper officer.

   Metal Edge vs. Sales Tax Officer

   (2023) TaxCorp(IDT) 7854 (HC-DELHI)

2. Delhi High Court · 31 Jul 2023
   HC - Delhi HC Quashes Retrospective GST Registration Cancellation for Non-Filing of Returns.

   Ashish Garg (Proprietor Shri Radhey Traders) vs. Assistant Commissioner SGST

   (2023) TaxCorp(IDT) 7853 (HC-DELHI)

3. Delhi High Court · 28 Jul 2023
   HC - Delhi HC Sets Aside Refund of ITC w.r.t. export of education Rejection Due to Lack of Reasoning and Non-Issuance of SCN

   CHEGG India Pvt Ltd vs Commissioner of CGST & anr

   (2023) TaxCorp(IDT) 7846 (HC-DELHI)

4. Delhi High Court · 25 Jul 2023
   HC - Delhi HC Criticizes Revenue for Preponing Hearing Before Expiry of SCN-reply Time.

   HT Media Ltd vs UOI & Ors.

   (2023) TaxCorp(IDT) 7835 (HC-DELHI)

5. Delhi High Court · 25 Jul 2023
   HC - Delhi High Court Stresses Meaningful Personal Hearing for CGST Adverse Decisions. Visits by an assessee's representative or telephonic conversations could not be considered substitutes for an authentic personal hearing.

   Jupiter Exports Vs Commissioner of GST

   (2023) TaxCorp(IDT) 7828 (HC-DELHI)

6. Delhi High Court · 16 Jun 2023
   Assessee’s GST registration was cancelled and appeal against the same was also rejected in pursuance of SCN which didn’t specify any reason for proposing such cancellation and merely mentioned the reason as ‘others’, thus the impugned SCN is vague and fails to satisfy the necessary requirement of a valid SCN.

   Panna Impex vs. Commissioner of CGST and Ors.

   (2023) TaxCorp(IDT) 7662 (HC-DELHI)

7. Delhi High Court · 16 Jun 2023
   Would not be impeded to operate the bank accounts, on account of the impugned order and the concerned banks shall not obstruct operation of the bank accounts on account of the provisional attachment.

   Balaji Enterprises Vs Pr Addl Director General, DGGSTI

   (2023) TaxCorp(IDT) 7661 (HC-DELHI)

8. Delhi High Court · 16 Jun 2023
   A show Cause Notice must set out the reasons for proposing an adverse action in order for the noticee to respond to the same

   APJ Investments Pvt. Ltd. vs. Assistant Commissioner of CGST

   (2023) TaxCorp(IDT) 7659 (HC-DELHI)

9. Delhi High Court · 02 Jun 2023
   The SCN is inadequate and fails to meet the requisite standards, as it doesn’t disclose any discernible reason for proposing adverse action against the Assessee.

   Roxy Enterprises vs. Union of India & Ors.

   (2023) TaxCorp(IDT) 7609 (HC-DELHI)

10. Delhi High Court · 02 Jun 2023
    CBIC had issued the aforesaid Notification dated July 05, 2022 whereby the period of March 01, 2020 to February 28, 2022 was excluded from calculating the limitation period for filing application u/s 54 and 55.

    MR Overseas vs. UOI & Ors.

    (2023) TaxCorp(IDT) 7608 (HC-DELHI)

11. Delhi High Court · 30 May 2023
    Notice is short of necessary requirements of the Show Cause Notice as it did not contain any specific allegation that could be addressed with a meaningful response from assessee.

    Fayiz Nangaparambil vs. UOI & Anr.

    (2023) TaxCorp(IDT) 7595 (HC-DELHI)

12. Delhi High Court · 30 May 2023
    As per Section 83, bank accounts cannot be attached for securing the revenue of another taxable person.

    Zhudao Infotech Pvt Ltd vs Pr Addl Director General & anr

    (2023) TaxCorp(IDT) 7593 (HC-DELHI)

13. Delhi High Court · 26 May 2023
    Section 13(3)(b) of the IGST Act is applicable in respect of services where the physical presence of the service recipient or its representative in India is necessary.

    McDonald’s India Pvt. Ltd vs Additional Commissioner, CGST Appeals - II

    (2023) TaxCorp(IDT) 7582 (HC-DELHI)

14. Delhi High Court · 23 May 2023
    Refund of SGST was processed and disbursed, however, refund of CGST and IGST was not processed despite refund order sanctioning the same.

    Sesame Workshop Initiatives (India) Pvt. Ltd. vs. UOI & Ors.

    (2023) TaxCorp(IDT) 7573 (HC-DELHI)

15. Delhi High Court · 23 May 2023
    Question whether an entity is an intermediary will have to be determined on the basis of actual work performed.

    Netgear Technologies India Pvt. Ltd. vs. Joint Commissioner, CGST Appeals

    (2023) TaxCorp(IDT) 7567 (HC-DELHI)

16. Delhi High Court · 23 May 2023
    Mere suspicion that the petitioner is a dummy company in complete disregard of the corporate documents would clearly fall foul of the requirement of forming an opinion for taking an action under Section 83 of the CGST Act.

    Sidhivinayak Chemtech Pvt Ltd vs Pr. Commissioner

    (2023) TaxCorp(IDT) 7566 (HC-DELHI)

17. Delhi High Court · 16 May 2023
    Revenue is directed to disburse the assessee’s claim for refund along with interest.

    Alex Tour and Travel Private Ltd. vs. Assistant Commissioner, CGST

    (2023) TaxCorp(IDT) 7536 (HC-DELHI)

18. Delhi High Court · 21 Apr 2023
    Exercise of powers to cancel the registration ab initio, must be based on material on record and some rationale.

    Aditya Polymers vs. Commissioner

    (2023) TaxCorp(IDT) 7446 (HC-DELHI)

19. Delhi High Court · 13 Apr 2023
    Application filed is not deficient in material particulars, it cannot be treated as non est.

    BSNL vs Union of India

    (2023) TaxCorp(IDT) 7408 (HC-DELHI)

20. Delhi High Court · 13 Apr 2023
    Notifications are not ultra vires to Sections 9(5) of the Act of 2017 in view of the statutory recognition in the CGST Act, 2017 that ECO’s are a distinct category, a class of service providers, which are separate and distinct from the individual supplier.

    Uber India Systems Pvt. Ltd. & Ors. vs. UOI & Anr.

    (2023) TaxCorp(IDT) 7407 (HC-DELHI)

Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.