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M/s Chehak Fashions vs Commissioner, Delhi GST & Anr. – Retrospective GST Cancellation Without Reasons Held Unsustainable (Delhi High Court, 2024)
Facts of the CaseThe Petitioner, engaged in the business of trading woven
fabrics, challenged:
Show
Cause Notice dated 20.09.2021
Order
dated 26.10.2021 cancelling GST registration retrospectively
...
Canara Bank vs Assistant Commissioner, DGST (Delhi High Court, 2024) – Non-Speaking Order under Section 73 CGST Act Set Aside for Lack of Reasoned Adjudication
Facts of the CaseThe petitioner, Canara Bank, challenged an order dated
26.12.2023 passed under Section 73 of the CGST Act, whereby a tax demand of
approximately ₹20 crores along with penalty was confirmed.A Show Cau...
Rajat Kapoor vs Commissioner, State Tax, GST Delhi & Anr. – Retrospective GST Registration Cancellation Must Be Reasoned | Delhi High Court
Facts of the CaseThe present writ petition was filed by the Petitioner
challenging the order dated 14.02.2023 whereby the GST registration was
cancelled retrospectively with effect from 01.07.2017. The Petitioner also
...
Archit Khandelwal Proprietor M/s Archit Enterprises vs Principal Commissioner of DGST Delhi – Retrospective GST Cancellation Must Be Reasoned and Not Mechanical (Delhi High Court)
Facts of the CaseThe Petitioner, engaged in the business of metal trading, held
a valid GST registration. Subsequently, due to closure of business, the
Petitioner applied for cancellation of registration.Despite this:
...
Laxmi Traders (Proprietor Dipanshu Garg) vs Principal Commissioner of GST, Department of Trade and Taxes & Anr. – Demand Order Quashed for Violation of Natural Justice under Section 73 CGST Act
Facts of the Case
The
petitioner challenged an order dated 07.02.2024 whereby a tax demand
was created and adjusted against blocked Input Tax Credit (ITC).
The
impugned order was stated to be passe...
Hansraj Tiles World vs Commissioner of DGST Delhi & Ors. – Retrospective GST Cancellation Set Aside Due to Lack of Reasons under Section 29 CGST Act
Facts of the CaseThe Petitioner, Hansraj Tiles World, engaged in the
business of trading sanitary goods, held a valid GST registration. Due to
business closure arising from lockdown conditions and the ill health of the...
M/s Kotdwar Steel Limited vs Directorate General of GST Intelligence & Anr. (Delhi High Court, 2024)
Facts of the CaseThe petitioner, M/s Kotdwar Steel Limited, challenged
an order dated 14.02.2024 whereby its cash credit account maintained with
Canara Bank was provisionally attached by the respondent authority, i.e.,...
Bakshi Aerosole vs Commissioner of DGST Delhi & Ors. – Delhi High Court Sets Aside Retrospective GST Cancellation Due to Lack of Reasoned Order under Section 29(2) CGST Act
Facts of the CaseThe petitioner, a business engaged in manufacturing
containers, challenged:
Order
dated 01.03.2024 dismissing appeal on limitation grounds
Order
dated 24.09.2019 cancelling GST registra...
Mohd Zahid vs Sales Tax Officer Class II/AVTO Ward 10 Zone 2, State GST, Delhi & Anr. — Non-Speaking GST Order Set Aside for Lack of Proper Consideration of Reply under Section 73 CGST Act
Facts of the CaseThe Petitioner challenged an order dated 15.02.2024 passed
under Section 73 of the CGST Act, whereby a substantial demand of ₹7.87 crore
(including penalty) was raised pursuant to a Show Cause Notice...
DMI Alternatives Private Limited vs Additional Commissioner CGST Appeals-I Delhi & Ors. — Refund Limitation under Section 54 CGST Act Clarified (Delhi High Court)
Facts of the CaseThe petitioner, DMI Alternatives Private Limited, mistakenly
reported intra-State supply as inter-State supply while filing GSTR-1 for
November 2017. As a result, tax was incorrectly paid under IGST in...