Delhi High Court — GST

1. Delhi High Court · 23 Nov 2022
   Revenue is directed to accord a leeway of eight weeks to the Assessee to upload the returns for the period during which its registration stood cancelled.

   Bimal Kothari vs. Assistant Commissioner (DSGST) & Ors.

   (2022) TaxCorp(IDT) 6917 (HC-DELHI)

2. Delhi High Court · 21 Nov 2022
   Procrastination on the part of the petitioner got compounded in the appeal being filed well beyond the time prescribed under the Act.

   Bansal Surinder vs Commissioner, Department of Trade and Taxes/GST (State) & Ors.

   (2022) TaxCorp(IDT) 6908 (HC-DELHI)

3. Delhi High Court · 18 Nov 2022
   DGAP in its investigation has provided a completely arbitrary formula, which has no sanction in law, to compute how benefits are to be determined.

   Airmid Real Estate Ltd vs. UOI & Ors

   (2022) TaxCorp(IDT) 6903 (HC-DELHI)

4. Delhi High Court · 31 Oct 2022
   ITC will be denied only where purchases are proved to be collusive and in the nature of sham transactions.

   IAN Consultancy LLP vs. Union of India & Ors.

   (2022) TaxCorp(IDT) 6828 (HC-DELHI)

5. Delhi High Court · 28 Oct 2022
   No effect will be given to the communication issued to the petitioner by the office of Commissioner of Central GST Audit-II, Delhi while assessee would be free to approach the respondents for grant of consequential relief.

   Hero Motocorp Ltd vs UOI & ors

   (2022) TaxCorp(IDT) 6824 (HC-DELHI)

6. Delhi High Court · 11 Oct 2022
   Section 171 casts an obligation of every supplier of goods and services/registered person to pass on the benefit of rate reduction of GST or the benefit of ITC on every supply and not on some supplies.

   L’oreal India Pvt Ltd vs UOI & ors

   (2022) TaxCorp(IDT) 6765 (HC-DELHI)

7. Delhi High Court · 11 Oct 2022
   Residential accommodation taken on rent for personal use will be treated as exempt and all the respondents are held bound by the same and accordingly, disposes the writ petition.

   Seema Gupta Vs UOI & Ors

   (2022) TaxCorp(IDT) 6760 (HC-DELHI)

8. Delhi High Court · 23 Sep 2022
   The provisional attachment order dated August 14, 2020 has not been renewed even though adverse order was passed on September 28, 2020, and more than one year has passed since provisional attachment order was issued.

   Neutron Steel Trading Pvt Ltd vs UOI & Ors

   (2022) TaxCorp(IDT) 6718 (HC-DELHI)

9. Delhi High Court · 23 Sep 2022
   Revenue is directed to remit interest w.r.t. refund concerning CGST, IGST and SGST in terms of Section 54 of CGST Act, before the next hearing date.

   Steelex Exports Pvt Ltd vs. Chief Commissioner, CGST

   (2022) TaxCorp(IDT) 6716 (HC-DELHI)

10. Delhi High Court · 22 Sep 2022
    There is, certainly, an infraction of the provisions of Rule 25 of the CGST, and that apart, as indicated above, the impugned order has gone beyond the frame of the SCN.

    Balaji Enterprises vs Pr. ADGGSTI

    (2022) TaxCorp(IDT) 6710 (HC-DELHI)

11. Delhi High Court · 13 Sep 2022
    Sr. Standing Counsel is directed to take instructions, as to whether the respondent/revenue, in the facts of this case, would like to revisit its position.

    Pratibha Mosinzhstroi Consortium vs. Commissioner of CGST

    (2022) TaxCorp(IDT) 6669 (HC-DELHI)

12. Delhi High Court · 29 Aug 2022
    Revenue did not comply with the requirement of serving notice on the concerned person as per Rule 25 as this did not form part of the order cancelling the registration.

    Aditya Narayan Ojha vs Principal Commissioner

    (2022) TaxCorp(IDT) 6628 (HC-DELHI)

13. Delhi High Court · 16 Aug 2022
    Statutory Interest is payable u/s 56 when the principal amount towards refund is processed by Revenue in delayed tranches.

    Ankush Auto Deals vs Commissioner of DGST & Anr.

    (2022) TaxCorp(IDT) 6593 (HC-DELHI)

14. Delhi High Court · 16 Aug 2022
    Blocking of bank account via a communication purportedly in exercise of powers u/s 83 of CGST Act is not tenable without complying with the jurisdictional prerequisites embedded in section 83.

    Zuric Traders vs The Commissioner, Customs and Central Excise, Delhi and anr.

    (2022) TaxCorp(IDT) 6592 (HC-DELHI) · Section 83

15. Delhi High Court · 03 Aug 2022
    Even a plain reading of the provision does not suggest that the orders need not be signed. At the least, the revenue should have appended digital signatures as it has grave implications for the assessee.

    Railsys Engineers Pvt Ltd vs. The Additional Commr. of CGST

    (2022) TaxCorp(IDT) 6554 (HC-DELHI)

16. Delhi High Court · 03 Aug 2022
    Revenue is directed to invest the money in an interest-bearing fixed deposit maintained with a nationalized bank and issue SCN to assesses, and after considering the replies, pass a speaking order.

    Sun Flame Trading Pvt. Ltd. & Ors. vs. Commissioner Central Excise and Central GST Commissionerate, Delhi South

    (2022) TaxCorp(IDT) 6553 (HC-DELHI)

17. Delhi High Court · 07 Apr 2021
    Interest is payable for delayed remittance of IGST refund on goods exported during transitional period.

    TMA International Pvt. Ltd. & Ors. vs. UOI & Ors.

    (2022) TaxCorp(IDT) 6390 (HC-DELHI)

18. Delhi High Court · 20 Apr 2021
    Status quo, as obtaining today, shall be maintained qua the petitioner.

    Yellow Sun Restaurants Pvt. Ltd. vs. UOI & Ors.

    (2022) TaxCorp(IDT) 6326 (HC-DELHI)

19. Delhi High Court · 07 Jun 2022
    The taxable turnover of the petitioner was Rs.15,28,468/-, which is below the threshold limit of Rs.20,00,000/- fixed for tobacco products.

    Kishore Kumar Arora vs UOI & anr

    (2022) TaxCorp(IDT) 6321 (HC-DELHI)

20. Delhi High Court · 06 Jun 2022
    There is no stay of the proceeding, yet the time for filing the reply before NAPA is extended by a period of two weeks from today.

    Tata Play Ltd. vs. UOI & Ors.

    (2022) TaxCorp(IDT) 6318 (HC-DELHI)

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