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Sunil Gulati vs Additional Commissioner CGST Delhi South Commissionerate & Anr. (Delhi High Court, 2025) – Writ Not Maintainable Where Statutory Appeal Available under Section 107 CGST Act in ITC Fraud Penalty Matters
Facts of the CaseThe petitioner, Sunil Gulati, was working as an
accountant in multiple firms. An investigation was initiated by the GST
authorities based on allegations that M/s Monga Iron and Steel Pvt. Ltd.
had fra...
M/s Impressive Data Services Pvt. Ltd. vs Commissioner (Appeals-I), Central Tax GST, Delhi – Mandatory Pre-Deposit under Section 107(6) CGST Act Cannot Be Waived by High Court
Facts of the CaseThe Petitioner, M/s Impressive Data Services Private Limited,
filed a writ petition seeking exemption from the mandatory pre-deposit
requirement under Section 107(6) of the Central Goods and Services T...
M/s Perfetti Van Melle India Pvt. Ltd. vs Additional Commissioner (Adjn.) CGST Delhi North & Ors. – Delhi High Court Sets Aside Ex-Parte GST Demand Order for Violation of Natural Justice (2025)
Facts of the CaseThe Petitioner, M/s Perfetti Van Melle India Pvt. Ltd.,
filed a writ petition under Article 226 of the Constitution challenging an Order-in-Original
dated 06.01.2025 and consequential Form GST DRC-07 d...
Vipin Kumar Mittal vs Commissioner of CGST, Delhi North (2025) – Delhi High Court | Duplication of GST Demand & Appellate Remedy under Section 107 CGST Act
Facts of the CaseThe Petitioner, proprietor of M/s Kunj Behari Enterprises,
filed a writ petition challenging an order dated 21 January 2025 passed by the
Assistant Commissioner, CGST Delhi North confirming a demand of...
Exide Industries Limited vs Assistant Commissioner, CGST & Ors. – Delhi High Court Sets Aside GST Demand Order for Breach of Natural Justice (2025)
Facts of the CaseThe Petitioner, Exide Industries Limited, filed a writ
petition under Articles 226 and 227 of the Constitution of India challenging
the adjudication order dated 3rd February 2025 and the consequential ...
Roots Education Pvt. Ltd. vs Commissioner of Central Tax (GST), Delhi East & Ors. – Delhi High Court Quashes SCNs Due to Inordinate Delay in Adjudication under Section 73(4B) of Finance Act, 1994
Facts of the CaseThe Petitioner, Roots Education Pvt. Ltd., engaged in
providing coaching services, was registered under Service Tax for taxable
services including “Commercial Coaching or Training Service” and “F...
SUGANDHA ENTERPRISES THROUGH PROPRIETOR DEVENDER KUMAR SINGH vs COMMISSIONER OF DGST & ORS. – Delhi High Court Sets Aside Ex-Parte GST Order for Violation of Natural Justice (Section 73 CGST Act)
Facts of the Case
The
petitioner is a business entity against whom GST proceedings were
initiated.
A
Show Cause Notice (SCN) was issued for alleged tax liability under Section
73 of the CGST ...
Riyaz Ahmed (R.M. Enterprises) vs Proper Officer SGST Ward-24, Zone-1 (Delhi High Court, 2025)
Facts of the Case
The
Petitioner challenged an adjudication order dated 23.12.2023 passed under
Section 73 GST Act.
The
Petitioner also challenged Notification No. 09/2023 extending limitation.
...
M/s Pashmeen Overseas v. Commissioner of Delhi GST & Ors. – Delhi High Court Sets Aside Ex-Parte GST Order Due to Violation of Natural Justice (Sections 73, 75(4), 168A CGST Act)
Facts of the CaseThe present writ petition was filed by the Petitioner, M/s
Pashmeen Overseas, challenging:
Order-in-Original
dated 03.08.2024 passed by the Sales Tax Officer for the tax period April
2019 ...
POWER2SME Pvt. Ltd. vs Commissioner, Delhi GST Department of Trade and Taxes & Anr. (2025) – Delhi High Court | Violation of Natural Justice in GST Adjudication under Section 73 CGST Act
Facts of the CaseThe Petitioner, Power2SME Pvt. Ltd., challenged:
Order-in-Original
dated 16.08.2024 passed under Section 73 of the CGST Act,
2017, and
Notification
No. 56/2023–Central Tax dated ...