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Since provisional attachment order has expired therefore we direct to defreeze assessee’s bank account.
Karamjit Jaiswal vs. Commissioner of Central Taxes GST Delhi East
(2022) TaxCorp(IDT) 5872 (HC-DELHI)
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Assistant Commissioner GST Department is directed to comply with Appellate Authority’s order by allowing the Petitioner to surrender his GSTIN voluntarily.
Rakesh Kumar Garg vs. Assistant Commissioner
(2022) TaxCorp(IDT) 5869 (HC-DELHI)
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Liberty is being granted to Petitioner to file an appeal under the statute with the appropriate Authority.
Jain Cement Udyog vs. UOI & Anr.
(2022) TaxCorp(IDT) 5858 (HC-DELHI)
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Registration can be suspended only for thirty days and the cancellation proceeding has to be concluded within thirty days.
Shakti Shiva Magnets Pvt. Ltd. Vs Assistant Commissioner & Ors.
(2022) TaxCorp(IDT) 5855 (HC-DELHI)
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Court must adopt construction which will ensure smooth and harmonious working of the statute and eschew the other which will lead to absurdity or give rise to practical inconvenience or friction or confusion in the working of the system.
Indo International Tobacco Ltd. vs. Additional Director General, DGGI & Ors.
(2022) TaxCorp(IDT) 5774 (HC-DELHI)
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The Court can, and should exercise its powers, under Article 226 of the Constitution, amongst others, in cases where the impugned action or order concerned is without jurisdiction.
Roshni Sana Jaiswal vs. Commissioner of Central Taxes
(2022) TaxCorp(IDT) 5713 (HC-DELHI)
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Filing of counter-affidavit is directed within 4 weeks.
Federation of Indian Small Scale Battery Associations (Regd.) vs. Union of India
(2022) TaxCorp(IDT) 5709 (HC-DELHI)
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Since the investigation has not progressed, therefore revenue is being directed to defreeze Petitioner’s current bank account.
Vardhman Exim vs. Union of India
(2022) TaxCorp(IDT) 5697 (HC-DELHI)
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Upon filing of objections by the Petitioner, same shall be decided by competent authority in accordance with law.
Nitin Singhania vs. Commissioner of GST
(2022) TaxCorp(IDT) 5696 (HC-DELHI)
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Revenue is directed to decide the representations by way of a reasoned order in accordance with law.
Wipro Ltd. vs. Assistant Commissioner of GST
(2022) TaxCorp(IDT) 5695 (HC-DELHI)
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Revenue is directed to immediately process TRAN-01 filed by Petitioner and reflect the credit in the electronic credit ledger under the GST regimedirects Revenue to immediately process TRAN-01 filed by Petitioner and reflect the credit in the electronic credit ledger under the GST regime.
Falcon Technologies Pvt. Ltd. vs. UOI & Ors.
(2021) TaxCorp(IDT) 5554 (HC-DELHI)
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Inadvertent and genuine mistakes in filling up the correct details of credit in TRAN-1 Form should not preclude taxpayers from having claims examined by the authorities.
RR Distributors Pvt. Ltd. Vs. Commissioner of Central Tax, GST
(2021) TaxCorp(IDT) 5551 (HC-DELHI)
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Petitioner is directed to deposit the first tranche of Rs. 5 Cr. with the Revenue or before March 31, 2021 which is apart from the excess amount that the Petitioner is required to deposit with the Revenue.
SPNN Business Services Pvt. Ltd. vs. Commissioner of CGST
(2021) TaxCorp(IDT) 4756 (HC-DELHI)
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As and when the quorum of Advance Ruling Authority is complete and functioning, the application of the Petitioner be decided expeditiously, and preferably within a period of four weeks from the date of completion of the quorum.
Pernod Ricard Pvt Ltd vs. Authority for Advance Ruling GST
(2021) TaxCorp(IDT) 4746 (HC-DELHI)
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Jurisdictional commissioner has exceeded his jurisdiction by enquiring on complaint before forwarding the same to the State Screening Committee, which is prima-facie not in accordance with Rule 128(2) of the CGST Rules.
British Biologicals vs. UOI & Ors.
(2021) TaxCorp(IDT) 4743 (HC-DELHI)
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The Petitioner impugned the letters / orders summoning the Assessee for giving evidence and of provisional attachment u/s 83 of the CGST Act, 2017 of the Assessee’s bank account.
Globus Spirits Ltd vs. Union of India & Ors.
(2021) TaxCorp(IDT) 4733 (HC-DELHI)
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The power to attach the bank account must be exercised only in strict compliance with the statutory power, and cannot be extended to cover situations which are not expressly contemplated by the section.
Proex Fashion Pvt. Ltd. vs. Government of India & Ors.
(2021) TaxCorp(IDT) 4678 (HC-DELHI)
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It is wholly misconceived that the suppliers are non-existent.
Lupita Saluja vs. DGGI and Anr.
(2021) TaxCorp(IDT) 4675 (HC-DELHI)
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There is no a mandate in law on the CBIC to reply to each and every representation made to it.
MAA Laxmi Associates vs. UOI & Ors.
(2021) TaxCorp(IDT) 4674 (HC-DELHI)
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A State doesn’t have to tax everything in order to tax something and it is entitled to pick and choose, if it does so reasonably.
Del Small Ice Cream Manufacturers Welfare’s Association vs. Union of India & Anr.
(2021) TaxCorp(IDT) 4652 (HC-DELHI)
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