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Sushil Kumar vs Delhi State GST Govt NCT of Delhi & Ors (Delhi High Court, 2024) – Refund of GST Deposited During Search Held Coercive | Sections 73, 74, 79 CGST Act
Facts of the
CaseThe Petitioner, Sushil Kumar, engaged in
manufacturing and trading of ferrous and non-ferrous metals, was subjected to a
GST search operation on 16–17 November 2023 based on allegations of
suppress...
Shibendra Narayan Guha vs Commissioner of GST & Anr | Delhi High Court | Retrospective GST Cancellation Cannot Be Mechanical Under Section 29 CGST Act
Facts of the
CaseThe Petitioner, engaged in the business of trading
motor parts (V-Belts), challenged:
The Show Cause Notice dated 07.10.2022, and
The Order dated 11.11.2022,
whereby the GST registration was can...
Himanshu Goyal Proprietor of M/s Raj and Co. vs Principal Commissioner State GST, Delhi & Anr. — Retrospective GST Cancellation Cannot Be Mechanical under Section 29 CGST Act
Facts of the
CaseThe petitioner, engaged in trading household edible
items, had obtained GST registration. Subsequently, the petitioner ceased
business operations in June 2022.A Show Cause Notice dated 18.07.2022 was ...
M/s Samayshristi Enterprises vs Superintendent, Range-31 GST Division, New Delhi – Delhi High Court Sets Aside Non-Speaking Order Rejecting GST Cancellation (Section 29 CGST Act)
Facts of the CaseThe Petitioner, M/s Samayshristi Enterprises, was
engaged in the business of trading ferrous waste, scrap, and stainless steel
and held a valid GST registration. Due to financial constraints, the Petit...
Gaurav Bansal vs Commissioner of GST & Anr – Retrospective GST Cancellation Set Aside for Lack of Reasons (Delhi High Court)
Facts of the CaseThe Petitioner, proprietor of Jainna Enterprises, was engaged
in the manufacturing of copper wire and cables and held a valid GST
registration.A Show Cause Notice dated 08.07.2021 was issued alleging
...
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...