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Landmark Rulings

Delhi High Court — GST

470 rulings

  1. Delhi High Court · 01 Oct 2025
    Delhi High Court Upholds GST Show Cause Notice in International Courier Tax Evasion Probe; Grants Assessee 30 Days for Detailed Response

    Dawn Express Courier Del Private Limited vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11617 (HC-DELHI)

  2. Delhi High Court · 01 Oct 2025
    Delhi High Court Orders De-attachment of Bank Account Post Lapse of One-Year Period Under CGST Act Section 83(2); Ongoing SCN Proceedings to Continue

    Tirupati Steel through Proprietor Rahul Mittal vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11616 (HC-DELHI)

  3. Delhi High Court · 01 Oct 2025
    Delhi High Court Nullifies Appellate Order Due to Procedural Flaw: Mandates Fresh Hearing Where Personal Hearing Notice Not Uploaded on GST Portal

    Tahiliani Design Private Limited vs. Joint Commissioner of Central Tax, Delhi & Ors.

    (2025) TaxCorp(IDT) 11609 (HC-DELHI)

  4. Delhi High Court · 30 Sep 2025
    Delhi High Court Affirms Anti-Profiteering Order: Increased Product Quantity Not a Valid Defence for Failing to Pass on GST Rate Reduction on Vaseline VTM 400 ML

    Sharma Trading Company v. Union of India & Ors

    (2025) TaxCorp(IDT) 11606 (HC-DELHI)

  5. Delhi High Court · 26 Sep 2025
    GSTAT Delhi Dismisses Anti-Profiteering Allegations Against Builder After Refund to Complainant and State Committee Clearance

    DGAP vs Legacy Global Projects Pvt. Ltd.

    (2025) TaxCorp(IDT) 11596 (HC-DELHI)

  6. Delhi High Court · 26 Sep 2025
    GSTAT Principal Bench, Delhi: No Evidence of Profiteering by Theco India Pvt Ltd on ITC Benefit Passing—Anti-Profiteering Proceedings Dropped

    DGAP Vs. Theco India Pvt. Ltd.

    (2025) TaxCorp(IDT) 11595 (HC-DELHI)

  7. Delhi High Court · 25 Sep 2025
    Delhi High Court Sets Aside NAA Order in Tata Play Profiteering Case; Directs GSTAT to Re-examine Alleged GST Benefits Passing

    Tata Play Ltd. vs. UOI, National Anti-Profiteering Authority & Ors.

    (2025) TaxCorp(IDT) 11594 (HC-DELHI)

  8. Delhi High Court · 25 Sep 2025
    Kerala AAR Classifies Recruitment and Marketing Support to Foreign Universities as ‘Intermediary Services’—Export Benefit Denied under IGST Act

    In the matter of Maryland Study Abroad Private Limited

    (2025) TaxCorp(IDT) 11593 (HC-DELHI)

  9. Delhi High Court · 23 Sep 2025
    Delhi High Court Upholds Rejection of Transitional CENVAT Credit for Airports Authority of India: Failure to Produce Documentary Evidence Alongside Portal Issues Proves Decisive

    Airports Authority of India v. Union of India & Ors.

    (2025) TaxCorp(IDT) 11584 (HC-DELHI)

  10. Delhi High Court · 23 Sep 2025
    Delhi High Court Validates CGST Search and Seizure at Residences and Firms on Suspicion of Fraudulent ITC; Clarifies Scope of Section 67 and Digital Evidence Protocols

    Genesis Enterprises & Ors. vs. Principal Commissioner, CGST Delhi East & Ors.

    (2025) TaxCorp(IDT) 11581 (HC-DELHI) · Section 67

  11. Delhi High Court · 29 May 2025
    Delhi High Court Mandates Interest Payment for Delayed GST Refunds Due to Revenue's Lapse in Issuing Deficiency Memo

    G S Industries vs Commissioner of Central Tax and GST Delhi West

    (2025) TaxCorp(IDT) 11580 (HC-DELHI)

  12. Delhi High Court · 18 Sep 2025
    Delhi High Court Upholds Appellate Authority’s Full Powers to Reconsider Replies to Composite SCNs, Bars Remand to Adjudicating Authority

    Sonu Monu Telecom Pvt. Ltd. Through its Director Jitender Garg & ANR vs. UOI

    (2025) TaxCorp(IDT) 11574 (HC-DELHI)

  13. Delhi High Court · 18 Sep 2025
    Delhi High Court Directs Reconsideration of ITC Refunds for Ed-Tech Export Services; Orders Fresh Adjudication by Appellate Authority Amid Contradictory Findings

    Chegg India Private Limited vs. Assistant Commissioner, CGST

    (2025) TaxCorp(IDT) 11573 (HC-DELHI)

  14. Delhi High Court · 16 Sep 2025
    GSTAT Delhi Upholds Rs. 16.5 Lakh Profiteering Order Against Mallikarjuna Cinema for Failing to Pass GST Rate Cut on Tickets; Limits 18% Interest to 3 Days

    DGAP Vs. Mallikarjuna Cinema Hall, 70MM Hyderabad

    (2025) TaxCorp(IDT) 11567 (HC-DELHI)

  15. Delhi High Court · 12 Sep 2025
    Delhi High Court Rules Automatic Stay on Bank Account Attachment During GST Appeal Proceedings Under Section 107

    Benito Operations And Technologies Pvt. Ltd Vs Deputy Excise And Taxation Commissioner St Gurgaon North

    (2025) TaxCorp(IDT) 11556 (HC-DELHI)

  16. Delhi High Court · 12 Sep 2025
    Delhi High Court Orders Immediate GST Refund Release with Interest After Erroneous Adjustment Against Cancelled Demand; Revenue's Portal Error Criticized

    Harbhajan Singh Thukral Vs. Government of NCT Delhi Dept. of Trade and Taxes & Anr.

    (2025) TaxCorp(IDT) 11555 (HC-DELHI)

  17. Delhi High Court · 11 Sep 2025
    Delhi GST Appellate Tribunal Orders Deposit of Profiteered Sum by Procter & Gamble Group for Sanitary Pads, Exempts 18% Interest Due to Prospective Rule Amendment

    DGAP Vs. Proctor & Gamble Group

    (2025) TaxCorp(IDT) 11551 (HC-DELHI)

  18. Delhi High Court · 11 Sep 2025
    GSTAT Upholds DGAP's Profiteering Findings Against Hotel Babylon Inn, Raipur: GST Rate Reduction Benefit Must Be Passed to Consumers

    DGAP Vs. Hotel Babylon Inn

    (2025) TaxCorp(IDT) 11548 (HC-DELHI)

  19. Delhi High Court · 08 Sep 2025
    Delhi High Court Remands GST Demand Against Kurlon Retail Ltd. Over Service Deficiency in Notice Delivery; Directs Proper Hearing and Portal Access for Assessee

    Kurlon Retail Limited v. Sales Tax Officer & Ors

    (2025) TaxCorp(IDT) 11542 (HC-DELHI)

  20. Delhi High Court · 11 Sep 2025
    GSTAT Drops Anti-Profiteering Case Against Puma Realtors Post-IBC Resolution; No Liability for Resolution Applicant

    DGAP Vs. Puma Realtors Pvt Ltd, Oreo City

    (2025) TaxCorp(IDT) 11537 (HC-DELHI)

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