Delhi High Court — GST

1. Delhi High Court · 10 Aug 2020
   Petitioner is directed to deposit Rs.4,07,451 with Central and State Consumer Welfare Boards within two months.

   Whirlpool of India Ltd. vs. UOI & Ors.

   (2020) TaxCorp(IDT) 4062 (HC-DELHI)

2. Delhi High Court · 30 Jul 2020
   The said provisions and circular is violative of Article 14 and complete departure from rationale and objective of GST which is to avoid cascading effect of taxes and removal of breaks in the tax chain.

   Delhi International Airport Ltd. vs. UOI & Ors.

   (2020) TaxCorp(IDT) 4035 (HC-DELHI)

3. Delhi High Court · 27 Jul 2020
   Assessee is allowed to deposit the principal profiteered amount in 6 equated instalments commencing from August 15, 2020.

   Patanjali Ayurved Ltd vs. Union of India & Ors.

   (2020) TaxCorp(IDT) 4025 (HC-DELHI)

4. Delhi High Court · 24 Jul 2020
   The Assessee is at liberty to the to file appropriate proceedings in accordance with law, and cancels the next hearing date.

   M/s Pitambra Books Pvt Ltd vs. Union of India & Ors.

   (2020) TaxCorp(IDT) 4021 (HC-DELHI)

5. Delhi High Court · 24 Jul 2020
   Appellate Authority is directed to dispose of the appeal by way of a speaking order within eight weeks of its filing.

   Sachin Enterprises vs. Assistant Commissioner

   (2020) TaxCorp(IDT) 4020 (HC-DELHI)

6. Delhi High Court · 24 Jul 2020
   The respondent has lost the right to point out any deficiency, in the petitioner’s refund application, at this belated stage.

   Jian International vs. Commissioner of Delhi Goods and Service Tax

   (2020) TaxCorp(IDT) 4019 (HC-DELHI)

7. Delhi High Court · 23 Jul 2020
   There shall be a stay of proceedings for recovery of penalty.

   Apex Meadows Pvt.Ltd. vs. Union of India & Ors.

   (2020) TaxCorp(IDT) 4014 (HC-DELHI)

8. Delhi High Court · 22 Jul 2020
   The profiteered amount being for the period prior to incorporation in the Central Goods & Services Tax Act, 2017 of the provision regarding penalty for which show cause notice has been ordered to be issued, the issuance of such notice, if not issued till date, is stayed and if the notice has been issued, further proceedings in pursuance thereto are stayed

   Reckitt Benckiser India Private Limited vs. Union of India & Ors

   (2020) TaxCorp(IDT) 4013 (HC-DELHI)

9. Delhi High Court · 21 Jul 2020
   Petitioner is allowed to deposit the principal profiteered amount in six equated monthly instalments starting from August 15, 2020.

   Samsonite South Asia Pvt. Ltd. vs. UOI & Ors.

   (2020) TaxCorp(IDT) 4000 (HC-DELHI)

10. Delhi High Court · 17 Jul 2020
    Assessee is directed to file a comprehensive application manually with Revenue seeking payment of the outstanding interest on the balance.

    ESS AAR Automotive Pvt Ltd vs. Union of India & Ors.

    (2020) TaxCorp(IDT) 3988 (HC-DELHI)

11. Delhi High Court · 17 Jul 2020
    Petitioner also prayed for declaration to declare the Rule 117 of the CGST Rules, 2017 providing time limit to file TRAN-1 as ultra vires and in violation of Section 140 of the CGST Act.

    Balaji Implex vs. Union of India & Ors.

    (2020) TaxCorp(IDT) 3987 (HC-DELHI)

12. Delhi High Court · 07 Jul 2020
    Petitioner's Hardcastle Restaurants are allowed to withdraw writ petition and agitate all its contentions before National Anti-Profiteering Authority.

    Hardcastle Restaurants Pvt. Ltd. & Anr. vs. UOI & Anr.

    (2020) TaxCorp(IDT) 3933 (HC-DELHI)

13. Delhi High Court · 01 Jun 2020
    In the absence of any notice issued u/s 74 of the CGSTAct, 2017, no order of attachment u/s 83 could have been passed.

    Watermelon Management Services Pvt. Ltd. vs. The Commissioner, Central Tax

    (2020) TaxCorp(IDT) 3776 (HC-DELHI)

14. Delhi High Court · 05 May 2020
    Refund of excess cash balance in terms of Section 49 (6) r/w Section 54 does not effectively redress Petitioner’s grievance and the only remedy that can enable the Petitioner to enjoy the benefit of the seamless ITC utilization is by way of rectification of its return.

    Bharti Airtel Ltd. vs. UOI

    (2020) TaxCorp(IDT) 3751 (HC-DELHI)

15. Delhi High Court · 20 Mar 2020
    Assessee has already reversed unutilized ITC of Rs. 7 crores and the supporting documents substantiating the said claim was duly submitted before NAA. Unutilized ITC cannot be considered as a benefit.

    Sarvapriya Securities Pvt. Ltd. vs. Union of India & Ors.

    (2020) TaxCorp(IDT) 3671 (HC-DELHI)

16. Delhi High Court · 12 Mar 2020
    The period of 7 days prescribed in Rule 159(5) is a directory and not a mandatory period in order to file objection for attachment of property.

    RR India Pvt. Ltd. vs. Union of India and Ors.

    (2020) TaxCorp(IDT) 3651 (HC-DELHI)

17. Delhi High Court · 06 Mar 2020
    Just because, the Respondents have acknowledged that the units located in few States should be granted Budgetary Support Scheme as a measure of goodwill for a residual period, it cannot be held that that the support is in lieu of exemptions.

    Hero Motorcorp Ltd. vs. Union of India & Ors.

    (2020) TaxCorp(IDT) 3637 (HC-DELHI)

18. Delhi High Court · 05 Mar 2020
    The amount deposited by the petitioner shall be kept in interest bearing Fixed Deposit Receipts by the Registry.

    Aster Infrahome Pvt. Ltd. vs. UOI

    (2020) TaxCorp(IDT) 3631 (HC-DELHI)

19. Delhi High Court · 28 Feb 2020
    Prima facie, it appears to us that the impugned order needs consideration and the petitioner has been able to make out a strong case for grant of interim relief. Till the next date, we stay the operation of the impugned order.

    Johnson & Johnson Pvt. Ltd. Vs. UOI

    (2020) TaxCorp(IDT) 3613 (HC-DELHI)

20. Delhi High Court · 21 Feb 2020
    Restriction placed on GSTN as to rectification of invoice number is not supported by the provisions of law and is completely arbitrary.

    Pawan Kumar Karnani vs. Union of India & Ors.

    (2020) TaxCorp(IDT) 3592 (HC-DELHI)

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