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Landmark Rulings

Delhi High Court — GST

470 rulings

  1. Delhi High Court · 06 Jun 2025
    Delhi High Court Directs Swift Action on Misuse of PAN for Duplicate GST Registration at Distant Location; Orders Expedited Inquiry by Lucknow Authorities

    Amit Garg vs. Central Board of Indirect Taxes and Customs & ors

    (2025) TaxCorp(IDT) 11449 (HC-DELHI)

  2. Delhi High Court · 04 Jun 2025
    Delhi High Court Upholds DGGI Show Cause Notice Against Lawyer for Alleged ITC Fraud; No Writ Relief Due to Serious Allegations and Due Process Observed

    Ramesh Kumar Wadhera vs. Deputy Director General of GST Intelligence & Ors.

    (2025) TaxCorp(IDT) 11447 (HC-DELHI)

  3. Delhi High Court · 04 Jun 2025
    Delhi High Court Declines Writ Relief to Manager Accused of Fraudulent ITC Claims, Emphasizes Need for Factual Adjudication and Clean Hands

    Aushta Enterprises vs. Union of India & Ors.

    (2025) TaxCorp(IDT) 11446 (HC-DELHI)

  4. Delhi High Court · 10 Jun 2025
    Delhi High Court Mandates Disclosure of Supplier Registration Cancellation Orders to Enable Effective ITC Appeal by Assessee

    Nehasach Impex Private Limited Vs. Sales Tax Officer, Class II, Avato

    (2025) TaxCorp(IDT) 11442 (HC-DELHI)

  5. Delhi High Court · 10 Jun 2025
    Delhi High Court Mandates Expeditious Adjudication of Retrospective GST Registration Cancellation; Assessee Entitled to Seek Re-Inspection

    Alfa Enterprises vs. The Principal Commissioner & Anr.

    (2025) TaxCorp(IDT) 11438 (HC-DELHI)

  6. Delhi High Court · 14 Aug 2025
    Delhi High Court Clarifies: Summons Issued Post-Search Not Barred by Section 6(2)(b) CGST Act Despite Final State Assessment Order

    Armour Security India Limited Vs Commissioner Cgst Delhi East Commisionerate

    (2025) TaxCorp(IDT) 11422 (HC-DELHI)

  7. Delhi High Court · 13 Aug 2025
    Delhi High Court Mandates Pre-Decision Personal Hearing in Adverse Rectification Orders under Third Proviso to Section 161

    Mark Agencies vs Department of Trade and Taxes and anr

    (2025) TaxCorp(IDT) 11420 (HC-DELHI)

  8. Delhi High Court · 13 Aug 2025
    GSTAT Upholds Rs 5.47 Lakh Anti-Profiteering Penalty on Subway Franchisee for Failing to Pass GST Rate Cut Benefit to Consumers

    DGAP vs Urban Essence (Subway Franchisee)

    (2025) TaxCorp(IDT) 11419 (HC-DELHI)

  9. Delhi High Court · 05 Aug 2025
    Delhi High Court Upholds Legality of Consolidated SCN for Multi-Year ITC Fraud, Dismisses Writ and Imposes Costs on Metal Scrap Dealer

    Ambika Traders vs. Additional Commissioner, Adjudication, DGGSTI

    (2025) TaxCorp(IDT) 11418 (HC-DELHI)

  10. Delhi High Court · 09 Aug 2025
    Delhi High Court Nullifies Ex Parte GST Demand of Rs. 1.04 Crore Due to Inadequate SCN Service Via GST Portal

    Priyanka Goyal Vs. Sales Tax Officer & Anr.

    (2025) TaxCorp(IDT) 11414 (HC-DELHI)

  11. Delhi High Court · 11 Aug 2025
    Delhi High Court Upholds Denial of Fraudulent GST ITC, Declines Writ Relief; Directs Assessee to Appellate Remedy for Procedural Grievances

    Banson Enterprises & Anr. vs. Assistant Commissioner Cgst & Ors

    (2025) TaxCorp(IDT) 11406 (HC-DELHI)

  12. Delhi High Court · 05 Aug 2025
    Delhi High Court Upholds Denial of IGST Refund to Exporter Due to Retrospective GST Registration Cancellation; Assessee Penalized for Concealing Material Facts

    Shree Radhe Vallabh Traders vs Commissioner Central Goods and Service Tax, Delhi East Commissionerate, New Delhi

    (2025) TaxCorp(IDT) 11382 (HC-DELHI)

  13. Delhi High Court · 31 Jul 2025
    Delhi High Court Upholds Timeliness of GST SCN Issued Before Order, Diverges from Andhra Pradesh HC’s Interpretation of "Three Months" Limitation

    Tata Play Limited. Vs. Sales Tax Officer, Class II

    (2025) TaxCorp(IDT) 11368 (HC-DELHI)

  14. Delhi High Court · 30 Jul 2025
    Delhi High Court Upholds Proper Service of Notice in Green Coffee Beans GST Exemption Dispute; Dismisses Writ on Non-Attendance, Suggests Section 107 Appeal

    Vokin Biotech Private Limited. Vs. The Additional Commissioner, Cgst Delhi West Commissionerate, & Ors

    (2025) TaxCorp(IDT) 11363 (HC-DELHI)

  15. Delhi High Court · 19 Jul 2025
    Delhi High Court Rules GST Cancellation with Retrospective Effect Invalid Where Business Had Ceased, Orders Registration Cancelled from Application Date

    Kamal Kindra vs Commissioner of State Tax and Others

    (2025) TaxCorp(IDT) 11332 (HC-DELHI)

  16. Delhi High Court · 19 Jul 2025
    Delhi High Court Quashes Recovery Notices Against Assessee After 10% Pre-Deposit: Relief Granted Due to Non-Operational GST Tribunal and CBIC Circular

    Kusum Healthcare Private Limited Vs Assistant Commissioner, Division Okhla, Cgst Delhi South Commissionerate & Ors

    (2025) TaxCorp(IDT) 11321 (HC-DELHI)

  17. Delhi High Court · 19 Jul 2025
    Delhi High Court Affirms Decree for Refund of Advance Payment in Granite Supply Dispute; Rejects Allegations of GST-Evasion Scheme as Baseless

    GS Marbles vs. Shree Granites

    (2025) TaxCorp(IDT) 11317 (HC-DELHI)

  18. Delhi High Court · 12 Jul 2025
    Delhi High Court Directs Statutory Appeal in Rs 21.80 Crore GST Exemption Dispute on Manpower Services to Government Educational Institutions

    Shivalik Housekeeping Services vs Department of Revenue and Others

    (2025) TaxCorp(IDT) 11283 (HC-DELHI)

  19. Delhi High Court · 10 Jul 2025
    Delhi High Court Upholds GST Penalty for GST Consultant Involved in Creation of 63 Fake Firms; Orders Appeal to be Filed Despite Expired Limitation

    Bhupender Kumar v/s Additional Commissioner Adjudication Cgst Delhi North & Ors

    (2025) TaxCorp(IDT) 11269 (HC-DELHI)

  20. Delhi High Court · 10 Jul 2025
    Delhi High Court Remands Rs. 2.3 Crore GST Demand for Re-adjudication; Highlights Importance of Proper Hearing and GSTR-01 Reconciliation

    Larsen And Toubro Limited And Passavant Energy And Environment Gmbh Jv Vs Commissioner Of Delhi Goods And Service Tax And Anr

    (2025) TaxCorp(IDT) 11267 (HC-DELHI)

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