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Even if it is assumed that assessee has rendered services on behalf of a third party, the same would not make assessee an intermediary since it is the actual supplier of the professional services and has not arranged or facilitated the supply from any third party.
Ernst and Young Ltd vs Additional Commissioner, CGST Appeals -II
(2023) TaxCorp(IDT) 7347 (HC-DELHI)
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Block on assessee’s bank account is to continue only if it is satisfied that the conditions as specified in Section 83 of the CGST Act continue to exist.
Eunike General Trading vs. Commissioner of GST
(2023) TaxCorp(IDT) 7336 (HC-DELHI)
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Neither the show cause notice nor the order of demand clearly sets out the reason for imposing the tax liability as well as penalty.
Ram Prakash Chauhan v. Commissioner of Delhi (Goods and Service Tax) & Anr.
(2023) TaxCorp(IDT) 7334 (HC-DELHI)
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Refund of ITC cannot be denied to Assessee merely because of suspicion of fake invoicing without any cogent material.
Balaji Exim vs. Commissioner
(2023) TaxCorp(IDT) 7312 (HC-DELHI)
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Applicant was released on interim-bail upon depositing Rs. 5 crores out of alleged tax evasion of Rs. 14 crores. Applicant deposited entire sum of Rs. 14 crores and an additional sum of Rs. 35 lakhs which was w.r.t another set of proceedings under GST Act.
Khushnud Khan vs State & Anr.
(2023) TaxCorp(IDT) 7305 (HC-DELHI)
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A show cause notice under Section 74(1) of the CGST Act can be issued only where it appears to the proper officer that the tax has not been paid or short paid or erroneously refunded or where the ITC has been wrongly availed or utilised by reason of fraud, or any wilful-misstatement or suppression of facts to evade tax.
Parity Infotech Solutions Pvt. Ltd vs Government of National Capital Territory of Delhi & Ors.
(2023) TaxCorp(IDT) 7298 (HC-DELHI)
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Revenue has not secured any order which would, in any manner, stay the operation of appellate orders passed by AA.
Brij Mohan Mangla vs. UOI & Ors.
(2023) TaxCorp(IDT) 7288 (HC-DELHI)
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In absence of any order which has the effect of staying import of Appellate Authority’s stance of allowing refund on account of IDS to footwear supplier, it is not permissible for Revenue to simply ignore the same on the ground that it proposes to file an appeal.
Saurabh Singal Vs Central Goods And Services Tax, Delhi
(2023) TaxCorp(IDT) 7270 (HC-DELHI)
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On similar matters raising identical grievances by assessee, Court has set-aside the order and remitted the matter back to primary authority for fresh decision.
Venkata Sai RCC Pipes and Infrastructures Vs The Joint Commissioner
(2023) TaxCorp(IDT) 7223 (HC-DELHI)
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SCN must clearly state the allegations that the concerned noticee has to meet. This being the essence of a show cause notice, any notice that does not qualify this criterion, cannot be considered as a show cause notice.
Surender Kumar Jain vs Principal Commissioner
(2023) TaxCorp(IDT) 7203 (HC-DELHI)
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The taxing authorities cannot stop any assessee from claiming his statutory right, as provided under this Act in the garb of technicality.
Yash Kothari Public Charitable Trust vs. State of U.P.
(2023) TaxCorp(IDT) 7192 (HC-DELHI)
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The fact that the petitioner was denied the benefit at the material time, cannot be read to mean that the petitioner was not availing the same.
SPECIAL CABLES PVT. LTD. Vs CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS.
(2023) TaxCorp(IDT) 7191 (HC-DELHI)
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Action of the officers of dispossessing the petitioners of their currency is concerned is illegal and without any authority of law.
Arvind Goyal vs. UOI & Ors.
(2023) TaxCorp(IDT) 7134 (HC-DELHI)
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Assessee is directed to deposit the principal profiteered amount of Rs. 1.2 crores being the GST imposed which has already been deposited in 6 equated instalments commencing January 01, 2023.
New World Realty LLP vs. UOI & Ors
(2023) TaxCorp(IDT) 7062 (HC-DELHI)
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In this case, although payments were made in GST DRC-03, acknowledgement of having accepted the payment in GST DRC-04 is absent.
Vallabh Textiles vs Senior Intelligence Officer & ors.
(2022) TaxCorp(IDT) 7035 (HC-DELHI)
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The proper officer under Section 74(2) has to issue a show-cause notice as per Section 74, at least six months prior to the time limit specified in Sub-section 74(10) for issuance of the order.
Dhruv Krishan Maggu vs. Principal Director General, DGGI
(2022) TaxCorp(IDT) 7016 (HC-DELHI)
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The restriction, as contemplated under Rule 86A(1) of the CGST Rules, can be imposed only where the ITC available in the ECR has been fraudulently availed or is ineligible.
Sunny Jain vs UOI & Ors.
(2022) TaxCorp(IDT) 7014 (HC-DELHI)
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Matter requires examination, as the impact of the impugned notice prima facie appears to be on the petitioner.
Ebixcash Mobility Software India Ltd. vs. UOI & Ors.
(2022) TaxCorp(IDT) 6991 (HC-DELHI)
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Interest amount directed to be paid by the respondents as well as the penalty proceedings and further investigation by NAA in respect of cinema halls of petitioner for extended period of time as provided for in the impugned order are stayed till further orders.
NY Cinemas LLP vs. UOI & Ors.
(2022) TaxCorp(IDT) 6940 (HC-DELHI)
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Matter has been hanging fire without the revenue taking requisite steps, either vis-a-vis the petition or with regard to imposition and/or recovery of penalty.
Uflix Industries vs UOI & Ors
(2022) TaxCorp(IDT) 6939 (HC-DELHI)
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