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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)
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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)
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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)
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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)
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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)
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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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Interest should accrue to the Petitioner at the rate of 6% from the date of issuance of notice in the writ petition.
Gujarat Nippon International Pvt. Ltd. vs. UOI & Anr.
(2022) TaxCorp(IDT) 6315 (HC-DELHI)
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A voluntary statement cannot substitute a statutory notice, which is contemplated under Rule 142(1A) of the 2017 Rules.
Gulati Enterprises vs Central Board of Indirect Taxes and Customs & ors
(2022) TaxCorp(IDT) 6314 (HC-DELHI)
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Availability of alternative remedy is not a complete bar to entertain a writ petition under Article 226.
Bharat Mint And Allied Chemicals vs Commissioner Commercial Tax And 2 Others
(2022) TaxCorp(IDT) 6289 (HC-DELHI)
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SCN issued to the Assessee is completely deficient in material particulars and no purpose would be served in remanding the matter to the appellate authority.
FADA Trading Pvt Ltd. vs. Commissioner of GST
(2022) TaxCorp(IDT) 6288 (HC-DELHI)
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In the absence of notice to the Petitioner for carrying out physical inspection, there has been a complete violation of principles of natural justice.
Micro Focus Software Solutions India Pvt. Ltd. vs. UOI
(2022) TaxCorp(IDT) 6258 (HC-DELHI)
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There is no dispute that the petitioner has paid the IGST. The petitioner in terms of Section 16 of the IGST Act1 read with Section 54 of the CGST Act, 20172 is clearly entitled to refund of IGST.
Phoenix Contact India Pvt Ltd vs Commissioner of Customs (Exports)
(2022) TaxCorp(IDT) 6207 (HC-DELHI)
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Undoubtedly, non-compliance of the conditions of bail is a ground for cancellation of the same however, in the present case the condition was to deposit a sum of Rs. 2.70 crores with the department which stands satisfied by the petitioner depositing part amount by transfer of ITCs.
Amit Gupta vs. DGGI
(2022) TaxCorp(IDT) 6196 (HC-DELHI)
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Revenue is directed to scrutinize and sanction the refund of the petitioner” for IGST paid on goods exported by the Petitioner during the transitional period along with appropriate interest on such refund from the date of the shipping bill till the date of actual refund.
Maxam India Pvt. Ltd. vs. UOI & Ors.
(2022) TaxCorp(IDT) 6170 (HC-DELHI)
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Since the audit history is a document generated by the respondent, it is clear that the respondent has not been able to discharge the onus which is placed on it, to demonstrate that a date had been fixed for grant of personal hearing.
Richie Rich Exim Solutions vs Commissioner of CGST, Delhi South
(2022) TaxCorp(IDT) 6145 (HC-DELHI)
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Impugned order was the second round of litigation since it was passed immediately after the instant court quashed the provisional attachment order which attached the same bank account.
Global Enterprises vs Commissioner Central Goods and Service Tax, Delhi East & anr
(2022) TaxCorp(IDT) 6144 (HC-DELHI)
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The Deficiency Memo has been issued after the lapse of the statutory period of 15 days under Section 54 of the CGST Act, Rule 90 of the CGST Rules, as per which a refund application under GST RFD 01 has to be scrutinized by the proper officer.
Rajiv Enterprises vs. Commissioner Of DGST
(2022) TaxCorp(IDT) 6079 (HC-DELHI)
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A procedure be formulated in accordance with Section 140 read with Rule 117 of CGST Rules, so that credit transferred from previous regime to new regime may be utilized and/or the GST Portal be modified, altered or adjusted as per the requirements of Section 140 of the CGST Act.
Clyde Pumps Pvt. Ltd. vs. UOI & Ors.
(2022) TaxCorp(IDT) 6078 (HC-DELHI)
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The orders passed by the Supreme Court shall be applicable in the context of refund applications.
Anita Agarwal vs. Assistant Commissioner CGST & Ors.
(2022) TaxCorp(IDT) 6000 (HC-DELHI)
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Any person against whom an enquiry is undertaken under the relevant provisions of the tax laws, does not ipso facto become an accused until prosecution is launched.
Saurabh Mittal vs Union of India, Department of Revenue & Ors.
(2022) TaxCorp(IDT) 5923 (HC-DELHI)
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