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Svera Agro Limited vs Commissioner of Central Tax and GST (Delhi High Court, 2024) – Refund of Unutilized ITC & Requirement of CA Certificate under Rule 89(2)(l)(m) CGST Rules
Facts of the CaseThe petitioner, Svera Agro Limited, filed a writ
petition seeking directions to the respondent authority to:
Sanction
refund of unutilized Input Tax Credit (ITC) for the period August 2020
...
Pankaj Kumar Kataria vs Addl. Commissioner of CGST & Anr. – Condonation of Delay and Restoration of Appeals under GST Law
Facts of the CaseThe petitioner challenged a common appellate order dated
23.08.2023, whereby three separate appeals filed against Orders-in-Original
dated 28.07.2022 were dismissed solely on the ground of limitation.A...
Bijender Thakur vs Commissioner of GST & Ors. – Retrospective Cancellation of GST Registration Must Be Reasoned and Justified under Section 29 CGST Act
Facts of the CaseThe petitioner challenged:
The
order dated 13.02.2021 cancelling GST registration retrospectively from
15.07.2017, and
The
Show Cause Notice dated 03.02.2021 issued on the ground o...
Krishan Mohan (Through Legal Heir) vs Commissioner of GST & Anr. (Delhi High Court, 2024) Retrospective Cancellation of GST Registration Must Be Reasoned and Not Mechanical – Section 29 CGST Act
Facts of the CaseThe petitioner challenged the order dated 31.07.2019 whereby
the GST registration was cancelled retrospectively with effect from
01.07.2017, along with the Show Cause Notice dated 17.07.2019.The origin...
Goyal Metal Industries vs Principal Commissioner of GST (Delhi High Court, 2024) – Retrospective GST Cancellation Invalid Due to Denial of Portal Access under Section 73 CGST Act
Facts of the CaseThe Petitioner, Goyal Metal Industries, challenged two
key actions of the GST Department:
Retrospective
cancellation of GST registration effective from 01.07.2017.
Demand
order dated 11...
Realsteel Tyre Company (India) vs Principal Commissioner of GST | Delhi High Court | Section 73 CGST Act | Cryptic Order Set Aside for Non-Application of Mind
Facts of the CaseThe petitioner challenged an order dated 29.12.2023 passed
under Section 73 of the CGST Act, whereby a demand of ₹36,60,531 (including
penalty) was raised pursuant to a Show Cause Notice dated 01.12....
RR Balaji AD vs Commissioner of SGST Delhi & Ors. – Retrospective GST Cancellation Set Aside for Lack of Reasoned Order under Section 29 CGST Act
Facts of the CaseThe petitioner, engaged in the business of printing newspapers
and periodicals, held a valid GST registration. A Show Cause Notice dated
24.01.2022 was issued alleging non-compliance with provisions of...
BlackBerry India Pvt. Ltd. vs Commissioner CGST Delhi South Commissionerate & Anr. – Delhi High Court Quashes SCN Seeking Recovery of Refunded CENVAT Credit and Interest
Facts of the CaseThe petitioner, BlackBerry India Pvt. Ltd., challenged a Show
Cause Notice dated 19.01.2024 issued by the department seeking recovery of:
Refund
of CENVAT Credit amounting to ₹8,55,34,345/-
...
M/s Sri Sai Vishwas Polymers vs Commissioner of GST & Anr. – Delhi High Court Sets Aside Retrospective GST Cancellation Due to Vague Show Cause Notice and Lack of Reasoning
Facts of the CaseThe Petitioner, a partnership firm engaged in manufacturing
plastic products and dealing in gold, held a valid GST registration.
A Show
Cause Notice (SCN) dated 31.01.2023 was issued proposing c...
M/s Sri Sai Vishwas Polymers vs Commissioner of GST & Anr. – Retrospective Cancellation of GST Registration Set Aside by Delhi High Court (2024)
Facts of the CaseThe Petitioner, M/s Sri Sai Vishwas Polymers, a
partnership firm engaged in manufacturing plastic chairs and dealing in gold
products, challenged:
Order
dated 09.02.2023 cancelling its GST regi...