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Landmark Rulings

Delhi High Court — GST

470 rulings

  1. Delhi High Court · 28 Nov 2025
    Delhi High Court Rebukes GST Authorities for AI-Generated Fake Citations in SCN; Clarifies Limited Use of Income Tax Search Presumptions in GST Proceedings

    J M Jain Prop. Sh. Jeetmal Choraria v. Union of India & Ors.

    (2025) TaxCorp(IDT) 11775 (HC-DELHI)

  2. Delhi High Court · 28 Nov 2025
    Delhi High Court Quashes Rs. 97.5 Lakh GST Demand Against Senior Citizen LPG Dealer, Mandates Rs. 1 Lakh Donation for Repeated Non-Appearance Due to Medical Reasons

    Ganga Enterprises vs Assistant Commissioner, CGST, Delhi East Commissionerate

    (2025) TaxCorp(IDT) 11774 (HC-DELHI)

  3. Delhi High Court · 25 Nov 2025
    Delhi High Court Slams Mechanical GST Cancellation, Restores boAt Owner's Registration; Adjudicating Officer Penalized for Procedural Lapses

    MS Imagine Marketing Limited Vs Joint Commissioner Cgst Appeals Ii Delhi & Anr

    (2025) TaxCorp(IDT) 11759 (HC-DELHI)

  4. Delhi High Court · 19 Nov 2025
    Delhi High Court Bars Double Pre-Deposit for Overlapping CGST and DGST Demands; Vaneeta Impex Allowed to Appeal Without Fresh Deposit

    Vaneeta Impex Private Limited vs. Union of India & Ors.

    (2025) TaxCorp(IDT) 11750 (HC-DELHI)

  5. Delhi High Court · 23 Oct 2025
    Delhi GSTAT Exonerates Nirma Ltd: No Profiteering in GST Rate Reduction on Detergents and Scouring Bars, Citing Absence of Section 171(1) Violation

    DGAP Vs. Nirma Ltd

    (2025) TaxCorp(IDT) 11717 (HC-DELHI)

  6. Delhi High Court · 23 Oct 2025
    GSTAT Delhi Finds No Profiteering by IREO Entities; Declares Section 171 Inapplicable Due to Absence of Post-GST ITC Benefit

    DGAP vs. IREO Victory Valley, IREO Residences & IREO Private Limited

    (2025) TaxCorp(IDT) 11716 (HC-DELHI)

  7. Delhi High Court · 07 Nov 2025
    Delhi High Court Nullifies GST Show Cause Notice for Wrongful ITC Availment on Grounds of Mandatory Three-Month Notice Period Violation

    C.H. Robinson Worldwide Freight India Pvt. Ltd. v. Addl. Commissioner, CGST-Delhi South & Ors.

    (2025) TaxCorp(IDT) 11714 (HC-DELHI)

  8. Delhi High Court · 07 Nov 2025
    Delhi High Court Nullifies Premature GST Show Cause Notice: Emphasizes Strict Adherence to Pre-SCN Reply Period and Audit Timeline under Section 65

    Varian Medical Systems International India Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11713 (HC-DELHI)

  9. Delhi High Court · 06 Nov 2025
    GSTAT Delhi Closes Anti-Profiteering Case Against Contractor Following Voluntary ITC Refund to IOCL

    DGAP vs. Gopal Teknocon Pvt. Ltd.

    (2025) TaxCorp(IDT) 11709 (HC-DELHI)

  10. Delhi High Court · 24 Oct 2025
    Delhi High Court Upholds Validity of Unsigned GST Order Accompanied by DRC-07; Permits Assessee to Appeal Against Rectification under Section 161

    Future Consumer Limited vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11704 (HC-DELHI)

  11. Delhi High Court · 31 Oct 2025
    Delhi High Court Mandates Timely GST Refund Processing, Orders Revenue to Decide Rs. 1.87 Crore IGST Refund Claim Within One Month

    Gameloft Software Private Limited v. Assistant Commissioner of Central Tax & anr.

    (2025) TaxCorp(IDT) 11687 (HC-DELHI)

  12. Delhi High Court · 27 Oct 2025
    Delhi High Court Orders Manual Re-Credit of ITC Refund Due to GST Portal Limitation in Inverted Duty Structure Case

    Mohan Footcare Pvt. Ltd Vs Deputy Commissioner of CGST

    (2025) TaxCorp(IDT) 11676 (HC-DELHI)

  13. Delhi High Court · 27 Oct 2025
    Delhi High Court Upholds Department’s Right to Adjust IGST Refund Against Fraudulent ITC Demand; Bars Writ for Appeal Filing Delay

    Moms Cradle Private Limited vs. UOI & Anr.

    (2025) TaxCorp(IDT) 11675 (HC-DELHI)

  14. Delhi High Court · 11 Oct 2025
    Delhi High Court Overturns GST Demand and ITC Reversal Due to Flexible Documentary Requirements for Foreign Exchange Realization

    Transformative Learning Solutions Pvt. Ltd. vs. Commissioner Central Goods And Service Tax Delhi East & Anr

    (2025) TaxCorp(IDT) 11658 (HC-DELHI)

  15. Delhi High Court · 08 Oct 2025
    Delhi High Court Affirms GST Refund for Overseas Education Consultants; Rules Their Services to Foreign Universities Are Exports, Not Intermediary Activity

    Commissioner of Delhi Goods and Service Tax (DGST), Delhi v. Global Opportunities Private Limited

    (2025) TaxCorp(IDT) 11646 (HC-DELHI)

  16. Delhi High Court · 07 Oct 2025
    Delhi High Court Affirms Retrospective GST Relief for Oriental Insurance on Reinsurance Services Citing CBIC Circular and AXA France Vie-India Precedent

    The Oriental Insurance Co Ltd Vs Additional Commissioner CGST Delhi North & Anr.

    (2025) TaxCorp(IDT) 11644 (HC-DELHI)

  17. Delhi High Court · 12 May 2025
    Delhi High Court Dismisses Writ on Ground of Alternative Remedy, Finds No Fault with Show Cause Notice Served via GST Portal’s ‘Additional Notices and Orders’ Tab

    Sandeep Garg Vs Sales Tax Officer

    (2025) TaxCorp(IDT) 11632 (HC-DELHI)

  18. Delhi High Court · 28 May 2025
    Delhi High Court Remands Adjudication in Time Extension Notification Challenge, Directs Fresh Hearing with Reference to Pending Supreme Court Matter

    DJST Traders Private Limited Vs. Union of India & Ors

    (2025) TaxCorp(IDT) 11625 (HC-DELHI)

  19. Delhi High Court · 28 May 2025
    Delhi High Court Orders Immediate GST Refund to ISD Assessee for Unintentional ECL Deposit; Department’s Delay Breaches Rule 90 Timeline

    Matrix Cellular (International) Services Pvt Ltd vs The Principal Commissioner State Tax Delhi & anr.

    (2025) TaxCorp(IDT) 11622 (HC-DELHI)

  20. Delhi High Court · 28 May 2025
    Delhi High Court Orders Immediate GST Refund Credit Due to Revenue’s Non-Issuance of Deficiency Memos and Delay Beyond Statutory Timeline

    M.D. Securities Private Limited Vs Sales Tax Officer, Class II Avato & Ors

    (2025) TaxCorp(IDT) 11619 (HC-DELHI)

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