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Landmark Rulings

Delhi High Court — GST

470 rulings

  1. Delhi High Court · 28 Mar 2025
    Delhi High Court Overturns GST Registration Revocation Due to Lack of Justification in Cancellation Process

    SK Enterprises vs. Principal Commissioner CGST

    (2025) TaxCorp(IDT) 10648 (HC-DELHI)

  2. Delhi High Court · 27 Mar 2025
    Delhi HC Upholds ITC Claim of Rs 5.65 Crores, Overturning Revenue's Disallowance Due to Supplier's Minor Error

    Braun Medical India Private Limited vs Union of India & Ors

    (2025) TaxCorp(IDT) 10639 (HC-DELHI)

  3. Delhi High Court · 07 Mar 2025
    Delhi HC Prohibits Coercive Action Against Assessees Amidst Overlapping Show Cause Notices

    Raghav Agarwal vs. Pr. Commissioner CGST and CX

    (2025) TaxCorp(IDT) 10505 (HC-DELHI)

  4. Delhi High Court · 06 Mar 2025
    Delhi High Court Mandates Release of Goods After Deposit, Upholds Assessee’s Rights Under CGST Act

    Kashish Optics Limited. vs The Commissioner, Cgst Delhi West & Ors

    (2025) TaxCorp(IDT) 10495 (HC-DELHI)

  5. Delhi High Court · 04 Mar 2025
    Delhi High Court Affirms Bank Account Attachment: Validity of Provisional Orders Under Section 83 Upheld

    Om Prakash Gupta vs. Pr. Additional Director General DGGI & Ors.

    (2025) TaxCorp(IDT) 10482 (HC-DELHI)

  6. Delhi High Court · 18 Feb 2025
    Delhi High Court Overturns GST Registration Cancellation, Citing Lack of Justifiable Reasons

    YD Enterprises vs. Commissioner of Central Tax & Ors.

    (2025) TaxCorp(IDT) 10395 (HC-DELHI)

  7. Delhi High Court · 18 Feb 2025
    Delhi High Court Overturns GST Registration Cancellation, Deems Grounds Insufficient and Cryptic

    Rashid Proprietor of MS Enterprises Vs. Union of India & Ors.

    (2025) TaxCorp(IDT) 10391 (HC-DELHI)

  8. Delhi High Court · 18 Feb 2025
    Delhi High Court Reiterates Principle of Natural Justice: Clarifies Cancellation of GST Registrations Must Align with Established Notifications

    Vansh Traders vs. Commissioner of SGST, Delhi & Anr.

    (2025) TaxCorp(IDT) 10390 (HC-DELHI)

  9. Delhi High Court · 11 Feb 2025
    Delhi High Court Upholds Strict Adherence to CGST Appeal Timelines, Dismissing Writ Petitions on Delay Grounds

    Addichem Speciallity LLP vs Special Commissioner I, Department Of Trade and Taxes and anr.

    (2025) TaxCorp(IDT) 10341 (HC-DELHI) · Section 107

  10. Delhi High Court · 22 Jan 2025
    Delhi HC Invalidates Revenue's Disallowance of Input Service Distributor Credit Transition Amid Retrospective Amendment

    Haier Appliances India Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10225 (HC-DELHI)

  11. Delhi High Court · 21 Jan 2025
    Delhi High Court Overturns Demand Order, Emphasizing Need for Thorough Consideration of Responses to Show Cause Notices

    ICICI Lombard General Insurance Co. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10217 (HC-DELHI)

  12. Delhi High Court · 21 Jan 2025
    Delhi HC Invalidates Demand Notice, Criticizes Ambiguous Adjudication Under CGST Act

    Xerox India Ltd. vs. Assistant Commissioner

    (2025) TaxCorp(IDT) 10216 (HC-DELHI)

  13. Delhi High Court · 20 Jan 2025
    E-way Bill Penalty: Delhi HC Clarifies Limits on Tax Demands and Penalties under Section 129

    Kamal Envirotech Pvt. Ltd vs Commissioner of GST and anr

    (2025) TaxCorp(IDT) 10208 (HC-DELHI)

  14. Delhi High Court · 17 Jan 2025
    Delhi High Court Quashes Demand Order; Assessee’s Claim of Lack of Notice Upheld, Leading to Process Remediation

    Carona Electricals vs. Commissioner of DGST

    (2025) TaxCorp(IDT) 10194 (HC-DELHI)

  15. Delhi High Court · 14 Jan 2025
    Delhi HC Protects Companies Against Impugned Show Cause Notices Related to Seconded Employees, Referencing Metal Corporation Judgment

    Thales India Pvt. Ltd. vs. Additional Commissioner of CGST

    (2025) TaxCorp(IDT) 10177 (HC-DELHI)

  16. Delhi High Court · 13 Jan 2025
    Delhi High Court Invalidates Cash Seizure Under CGST Act; Cites Legal Precedents to Reinforce Limitations on Revenue Powers

    Nand Kishore Gupta.vs The Additional Director General, DGGI & Others

    (2025) TaxCorp(IDT) 10174 (HC-DELHI)

  17. Delhi High Court · 07 Jan 2025
    Delhi High Court Upholds Demand under Section 73, Directs Assessee to Pursue Statutory Appeal Remedy

    Classic Decorators vs. Sales Tax Officer

    (2025) TaxCorp(IDT) 10138 (HC-DELHI)

  18. Delhi High Court · 06 Jan 2025
    Delhi HC Halts GST Levy on Charitable Institution, Emphasizing Non-Business Activities in Ruling

    Aroh Foundation vs. Additional Commissioner, DGGST

    (2025) TaxCorp(IDT) 10126 (HC-DELHI)

  19. Delhi High Court · 03 Jan 2025
    Delhi HC Invalidates Retrospective Cancellation of GST Registration, Establishes Clear Timelines for Enforcement

    Shakti Metal Industries vs. Commissioner of DGST

    (2025) TaxCorp(IDT) 10119 (HC-DELHI)

  20. Delhi High Court · 01 Jan 2025
    Delhi HC Rules on Appeal Dismissal Due to Delay in Physical Submission, Affirms Validity of Online Filing

    Chegg India Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10110 (HC-DELHI)

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