-
Prima facie it appeared that the limitation period of six months provided in Rule 133 of the CCGST Rules, 2017 within which the authority should make its order from the date of receipt of the report of the Directorate General of Anti-Profiteering, appeared to be directory inasmuch as no consequence of non-adherence of the said period of 6 months was prescribed either in the CGST Act or the Rules framed thereunder.
Nestle India Ltd. & Anr. vs. Union of India & Ors.
(2020) TaxCorp(IDT) 3589 (HC-DELHI)
-
Financial year, in respect of each year, ends on 31st March and it should be possible for the assessees to upload their Forms soon thereafter. They should not have to wait for filing of the returns in the prescribed forms till the last date.
Sales Tax Bar Association (Regd.) & Anr. vs. Union of India & Anr.
(2020) TaxCorp(IDT) 3538 (HC-DELHI)
-
The entire concept of refund of ITC relating to zero-rated supply would be obliterated if the Revenue were permitted to put any limitation and condition that takes away assessee’s right to claim refund of all the taxes paid on the domestic purchases used for the purpose of zero-rated supplies.
Pitambra Books Pvt. Ltd. vs. Union of India & Ors.
(2020) TaxCorp(IDT) 3527 (HC-DELHI)
-
Petitioner is directed to provide requisite proof in form of monthly returns to establish that the tax on goods was paid. If the tax is not paid, then petitioner shall provide a bank guarantee of the tax amount within two weeks.
Brij Gopal Gupta vs. Government of NCT of Delhi & Ors.
(2020) TaxCorp(IDT) 3520 (HC-DELHI)
-
Plaintiff took no action for nearly 10 years after issuing a legal notice to the them, asserting the same right as far back as in 2009. Despite it being so, the fact today remains that the Plaintiff is the registered proprietor of the mark w.r.t. rice, and Defendants who have disclaimed all rights in the mark, can’t be permitted to defeat the rights accruing from a registered mark.
In the matter of Adani Wilmar Ltd. vs. Baljit Agro Tech Pvt. Ltd. & Anr.
(2020) TaxCorp(IDT) 3511 (HC-DELHI)
-
Petitioners have been victim of technical glitches on account of confusion during transitional phase and should not be denied the substantive benefit of the IGST paid by them on exports.
TMA International Pvt Ltd. & Ors. vs. Union of India & Anr.
(2020) TaxCorp(IDT) 3448 (HC-DELHI)
-
The presence of GSTN is absolutely essential to resolve the dilemma in which the Petitioner has been placed.
R.K. Goyal Steels Pvt. Ltd. vs. Principal Commissioner Central Tax, South Delhi & Ors.
(2019) TaxCorp(IDT) 3276 (HC-DELHI)
-
Refutes intervening with Revenue's direction for bank-account freezing citing suppression of pertinent facts
VOS Technologies (India) Pvt. Ltd. vs. Directorate of Revenue Intelligence & ors.
(2019) TaxCorp(IDT) 3265 (HC-DELHI)
-
Assessee is directed to submit returns within a period of two weeks while requesting Revenue to assist the taxpayer with respect to any technical glitches in filing returns including subsequent tax periods.
Banyan Projects India Pvt. Ltd. vs. Local Goods and Services Tax Officer
(2019) TaxCorp(IDT) 3050 (HC-DELHI)
-
Revenue is directed to reopen the Portal and enable the assessee to file its TRAN-1 Form electronically or permit manual filing of the Form, which the assessee has already filled.
The Tyre Plaza vs. Union of India & ors.
(2019) TaxCorp(IDT) 3042 (HC-DELHI)
-
It is undisputed that there have been numerous glitches on the GST Portal making it difficult for uploading of the TRAN-1 Forms.
Chogori India Retail Limited vs. Union of India & Ors.
(2019) TaxCorp(IDT) 3007 (HC-DELHI)
-
Directs Revenue to file affidavit in response to assessee's grievance in respect of formulation of a mechanism under which the assessee could claim refund of excess duty paid as per section 54 of CGST Act, 2017.
Bharti Airtel Ltd. vs. Union of India & Ors.
(2019) TaxCorp(IDT) 2968 (HC-DELHI)
-
Disposes the writ with directions to the Revenue to permit filing of TRAN-01 electronically or accept TRAN-01 manually.
Uninav Developers Pvt. Ltd vs. Union of India & Ors.
(2019) TaxCorp(IDT) 2967 (HC-DELHI)
-
Assessee be correspondingly permitted to file the return in TRAN-2 and the penalty and interest for late filing of GSTR-3B be waived off.
Blue Bird Pure Pvt. Ltd. vs. Union of India & Ors.
(2019) TaxCorp(IDT) 2922 (HC-DELHI)
-
Till the next date, assessee will not be required to furnish information to the DGAP pursuant to the impugned notice other than information pertaining to the Complained Product.
Reckitt Benckiser India Private Limited vs. Union of India
(2019) TaxCorp(IDT) 2921 (HC-DELHI)
-
The substantive right to claim credit u/s 140(3) of CGST Act cannot be defeated because of a technical glitch in the system designed and operated by Revenue.
Arora & Co. vs Union of India & Ors.
(2019) TaxCorp(IDT) 2787 (HC-DELHI)
-
Issues notice to Revenue and restricts coercive action against petitioner towards recovery of interest on total tax liability without adjusting ITC.
Landmark Lifestyle vs. Union of India & Ors.
(2019) TaxCorp(IDT) 2774 (HC-DELHI)
-
HC - Commissioner to explain on what basis RAC was constituted and re- constituted and how it can possibly supplant the officer concerned who is statutorily empowered to pass orders of refund. Provisional refund in terms of section 91 will be paid on or before the next date of hearing.
GSI Products v. Union of India
(2019) TaxCorp(IDT) 2771 (HC-DELHI)
-
The writ is disposed and the petitioner is permitted to file a refund application manually as per Rule 97 A.
P C Universal Pvt. Ltd. vs GST Council and Ors.
(2019) TaxCorp(IDT) 2749 (HC-DELHI)
-
Since GST system was still in a trial and error phase as far as its implementation is concerned. Therefore, directed Revenue to either open the portal so as to enable the assessee to again file TRAN-1 electronically or to accept a manually filed TRAN-1 on or before May 31, 2019.
Bhargava Motors vs. Union of India & Ors.
(2019) TaxCorp(IDT) 2736 (HC-DELHI)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.