-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
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)
-
It is wholly misconceived that the suppliers are non-existent.
Lupita Saluja vs. DGGI and Anr.
(2021) TaxCorp(IDT) 4675 (HC-DELHI)
-
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)
-
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)
-
The Revenue can’t have any claim to further overdraft, if any, availed of by the Assessee with SBI, but continuation of attachment on the bank accounts is directed till further orders in pursuance to the objections to be filed under Rule 159(5).
Ramakrishna Electro Components Pvt. Ltd. vs. UOI
(2021) TaxCorp(IDT) 4646 (HC-DELHI)
-
An amount of Rs. 40,000 in the bank account has been frozen but monies due from overseas buyers to the Assessee are also held up due to such freezing.
Global Enterprises vs. The Commissioner of Central CGST
(2021) TaxCorp(IDT) 4626 (HC-DELHI)
-
If an officer of the Central GST initiates intelligence-based enforcement action against a taxpayer administratively assigned to State GST, the officers of the former would not transfer the said case to their counterparts in the latter department and they would themselves take the case to its logical conclusion.
RCI Industries and Technologies Ltd. vs. Commissioner DGST Delhi & Ors.
(2021) TaxCorp(IDT) 4580 (HC-DELHI)
-
contention that prejudice is caused due to non-availability of protection under Article 20(3), is untenable.
Dhruv Krishan Maggu vs UOI & Ors
(2021) TaxCorp(IDT) 4551 (HC-DELHI) · Sections 69, 132
-
The matter be tagged along with the other batch matters to be listed on January 4, 2021 where the constitutional validity of NAA has been challenged.
S.C. Johnson Products Pvt. Ltd. vs. UOI
(2020) TaxCorp(IDT) 4500 (HC-DELHI)
-
HC - New postal-export procedure not applicable retrospectively, hence refund can not be denied.
Medical Bureau vs. Commissioner of CGST, North Delhi & Ors.
(2020) TaxCorp(IDT) 4405 (HC-DELHI)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.