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M/s SS Enterprises vs Principal Commissioner CGST Delhi (2024) – GST Registration Cancellation & Natural Justice under Section 29(2)(e) CGST Act
Facts of the CaseThe petitioner, M/s SS Enterprises, filed a writ
petition challenging:
A Show
Cause Notice dated 05.03.2024 proposing cancellation of GST
registration.
An order
dated 02.04.2024 c...
M/s Chauhan Construction Co. vs Commissioner of DGST & Anr. – GST Registration Cancellation Set Aside for Violation of Natural Justice under CGST Act
Facts of the CaseThe petitioner, M/s Chauhan Construction Co.,
challenged the cancellation of its GST registration vide order dated
05.04.2021, which was issued pursuant to a Show Cause Notice (SCN) dated
26.03.2021.T...
Satish Chand Mittal (National Rubber Products) vs Sales Tax Officer, SGST Ward 25 – Ex Parte GST Order Set Aside Due to Non-Service of SCN under Section 73 CGST Act
Facts of the CaseThe Petitioner, Satish Chand Mittal (trading as National
Rubber Products), challenged an adjudication order dated 30.12.2023 passed
under Section 73 of the CGST/SGST Act for the tax period July 2017 to...
Singhal Singh Rawat vs Commissioner of CGST, Delhi-West – Retrospective GST Cancellation Without Proper Opportunity Set Aside (Delhi High Court, 2024)
Facts of the CaseThe petitioner, a registered taxpayer under the CGST and DGST
Acts, applied for voluntary cancellation of GST registration on the ground that
the business had been closed.A notice dated 04.11.2022 was ...
M/s Balaji Industries (Vipin Kumar) vs Principal Commissioner CGST Delhi North & Anr. – Delhi High Court | Retrospective GST Cancellation Set Aside under Section 29 CGST Act
Facts of the CaseThe Petitioner, a registered entity under GST since
11.09.2017, ceased business operations in March 2022 and intended to cancel its
GST registration. Subsequently, a Show Cause Notice (SCN) dated 24.05...
M/s Mandy Enterprises (Through Legal Heir) vs Deputy Commissioner, CGST Division & Anr. – Delhi High Court Directs Refund with Interest under CGST Act
Facts of the CaseThe petitioner, M/s Mandy Enterprises, a sole
proprietorship concern run by Late Sh. Mandeep Singh Batra, was engaged in
providing waste management services to government and local authorities since
2...
Smt. Usha Gupta vs Commissioner of CGST, Delhi South Commissionerate & Anr. – SCN Issued to Deceased Person Held Invalid under Section 74 CGST Act
Facts of the CaseThe petitioner, Smt. Usha Gupta (widow of Late Sh. Surender
Kumar Gupta), challenged a Show Cause Notice (SCN) dated 01.08.2024 issued
under Section 74 of the CGST Act to M/s S.K. Gupta & Co., a so...
BEST CROP SCIENCE PVT. LTD. vs PRINCIPAL COMMISSIONER, CGST & ORS. (Delhi High Court, 2024) Blocking of Input Tax Credit beyond Available Balance in Electronic Credit Ledger under Rule 86A – Legality & Scope
Facts of the CaseThe petitioners, registered taxpayers under the CGST/DGST
Acts, challenged orders passed by the authorities under Rule 86A of the CGST
Rules. These orders blocked Input Tax Credit (ITC) in their Electr...
Best Crop Science Pvt. Ltd. vs Principal Commissioner, CGST & Ors. (Delhi High Court, 2024) – Scope of Rule 86A: Whether ITC Can Be Blocked Beyond Available Balance
Facts of the CaseThe petitioners, being registered taxpayers under the
CGST/DGST Acts, challenged orders passed under Rule 86A of the CGST Rules,
2017, whereby the authorities blocked Input Tax Credit (ITC) in their El...
Best Crop Science Pvt. Ltd. vs Principal Commissioner CGST Commissionerate, Meerut & Ors. (Delhi High Court, 2024) [Rule 86A CGST Rules – Blocking of ITC Beyond Available Balance – Legality]
Facts of the CaseThe petitioners, being registered taxpayers under the
CGST/DGST Acts, challenged orders passed under Rule 86A of the CGST Rules
whereby the authorities blocked Input Tax Credit (ITC) in their Electroni...