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Aditya Madaan vs Commissioner CGST & Ors. (Delhi High Court, 2025) – Non-Condonation of Delay under Section 107 CGST & Validity of Digitally Signed GST Orders
Facts of the CaseThe Petitioner, Aditya Madaan, obtained GST registration on
17.07.2017 and later applied for its cancellation on 09.03.2022.Subsequently, a Show Cause Notice dated 03.02.2023 was issued
alleging non-fi...
M/s Raj International vs Additional Commissioner CGST – Delhi High Court (W.P.(C) 4096/2025): Maintainability of Writ in Tax Adjudication & Alternative Remedy Doctrine
Facts of the CaseThe Petitioner, M/s Raj International, approached the
Delhi High Court under Article 226 of the Constitution challenging
actions/orders passed by the Additional Commissioner, CGST.The grievance primari...
M/s Mahavir Metal House vs Additional Commissioner, CGST Delhi North (Delhi High Court, 2025)
Facts of the CaseThe petitioner, M/s Mahavir Metal House, filed a writ
petition under Article 226 challenging an Order-in-Original dated 01.02.2025
passed by the Additional Commissioner, CGST, Delhi North.The impugned ...
M/s Lala Shivnath Rai Sumerchand Confectioner Pvt. Ltd. vs Additional Commissioner, CGST Delhi-West (Delhi High Court, 2025) – Double Demand on Input Tax Credit under Section 74 CGST Act
Facts of the CaseThe Petitioner, M/s Lala Shivnath Rai Sumerchand
Confectioner Pvt. Ltd., operates a sweetmeat shop along with a small
restaurant facility. The dispute arose from a Show Cause Notice dated
05.08.2025 a...
M/s Jasmeet Trading Company vs Additional Commissioner, CGST Delhi North (2025) – Delhi High Court | Writ Not Maintainable in Fraudulent ITC Cases under Section 107 CGST Act
Facts of the CaseThe Petitioner, M/s Jasmeet Trading Company, filed a
writ petition under Article 226 of the Constitution of India challenging
an Order-in-Original dated 01.02.2025, issued by the Respondent
authority....
M/s Rohtas Trading Co. vs Additional Commissioner, CGST Delhi North (2025) – Delhi High Court Dismisses Writ in ITC Fraud Case; Alternate Remedy under Section 107 CGST Act Emphasized
Facts of the CaseThe Petitioner, M/s Rohtas Trading Company, filed a
writ petition under Article 226 of the Constitution challenging the
Order-in-Original dated 01.02.2025, passed by the Respondent authority. The
impu...
Directorate General of GST Intelligence vs Rakesh Kumar Goyal (Delhi High Court, 2025) – Bail Cancellation in GST Fraud Case under Section 132 CGST Act
Facts of the CaseThe case arose from allegations of large-scale GST fraud
involving fraudulent Input Tax Credit (ITC) claims amounting to crores of
rupees. The Respondent, Rakesh Kumar Goyal, was accused of being invol...
Fraudulent ITC Allegations & Maintainability of Writ Petition: Remedy Lies Under Section 107 CGST Act – Samyak Jain v. Superintendent (Adjudication), CGST Delhi
Facts of the CaseThe Petitioner, registered under the VAT regime as M/s
Samyak International, was later allotted a provisional GST registration
upon the introduction of GST. The Petitioner contended that such registrat...
RSA Impex LLP vs Commissioner of DGST & Ors. (Delhi High Court, 2025) – Ex-Parte GST Order Set Aside for Non-Consideration of Reply & Denial of Hearing under Section 73 read with Section 168A CGST Act
Facts of the CaseThe Petitioner, RSA Impex LLP, challenged:
A Show
Cause Notice dated 31.05.2024, and
A final
adjudication order dated 20.08.2024,
wherein a demand of ₹13,38,244 was raised.Key factua...
Bhupender Kumar vs Additional Commissioner (Adjudication), CGST Delhi North & Ors. (Delhi High Court, 2025) (Penalty under Section 122(1A) CGST Act – Fake ITC Fraud – Writ Not Maintainable – Alternative Remedy under Section 107)
Facts of the CaseThe Petitioner, Bhupender Kumar, a GST consultant,
challenged an adjudication order imposing a massive penalty (approx. ₹285
crore) for alleged involvement in fraudulent availment and passing of Inpu...