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Ambika Traders vs Additional Commissioner, Adjudication, DGGSTI, CGST Delhi North (Delhi High Court, 2025) – Validity of Consolidated SCN for Multiple Years under Section 74 CGST Act
Facts of the CaseThe Petitioner, Ambika Traders, a sole proprietorship
engaged in the business of metal scrap, was alleged to have fraudulently
availed Input Tax Credit (ITC) amounting to approximately ₹83.76 crores ...
M/s Trans India Logistics vs GSTO Ward-60 & Anr. (Delhi High Court, 2025) – Ex Parte GST Order Set Aside Due to Lack of Proper Notice; Matter Remanded for Fresh Adjudication
Facts of the CaseThe Petitioner, M/s Trans India Logistics, challenged:
Show
Cause Notice (SCN) dated 29.09.2023
Adjudication
Order dated 23.12.2023
The primary grievance was that:
The
SCN was up...
Sardar Auto Traders vs Additional Commissioner CGST Ward-32 & Anr. (Delhi High Court, 2025) – Writ Not Maintainable in Fraudulent ITC Cases; Appeal Remedy Mandatory under CGST Act
Facts of the Case
Investigation
was initiated based on inputs from the Directorate General of GST
Intelligence (DGGI), Jaipur.
Authorities
discovered creation of non-existent firms used for fraudul...
M/s Trans India Logistics vs GSTO Ward-60 & Anr.: Delhi High Court Sets Aside Ex-Parte GST Assessment Order for Violation of Natural Justice under Articles 226/227 & Section 73 CGST Act; Validity of Section 168A Notifications Kept Open
Facts of the CaseThe Petitioner, M/s Trans India Logistics, filed a writ
petition under Articles 226 and 227 of the Constitution challenging the order
dated 7th August 2024 passed by the Sales Tax Officer in respect of...
M/s Trans India Logistics vs GSTO Ward-60 & Anr. | Delhi High Court | Remand Due to Non-Service of SCN on GST Portal (Additional Notices Tab Issue)
Facts of the CaseThe Petitioner filed a writ petition under Article 226 of the
Constitution challenging:
Show
Cause Notice (SCN) dated 18 September 2023 for FY 2017–18
Order
dated 23 December 2023 pass...
Radhey Traders Through Its Proprietor Sopal Singh vs. Assistant Commissioner – Scope of Writ Jurisdiction in GST Fraud & Disputed Facts under Article 226
Facts of the CaseThe petitioner, Radhey Traders through its
proprietor, obtained a GST registration in 2018. Subsequently, the
petitioner claimed that due to lack of knowledge, he approached authorities for
suspension...
Radhey Traders v. Assistant Commissioner, CGST Delhi East & Ors. – Delhi High Court on Maintainability of Writ under Article 226 in GST/Customs Enforcement Matters and Scope of Judicial Review
Facts of the CaseThe Petitioner, Radhey Traders through its
Proprietor, approached the Delhi High Court by way of a writ petition
challenging actions taken by the GST/Customs authorities, including proceedings
initiat...
Suresh Kumar v. Commissioner CGST Delhi North (Delhi High Court, 2025) – Validity of Email Service under Section 169 CGST & Limitation in GST Adjudication
Facts of the CaseThe Petitioner, Suresh Kumar, filed a writ petition
under Article 226 of the Constitution of India challenging two adjudication
orders passed under the Central Goods and Services Tax Act, 2017 (CGST Ac...
Omega QMS v. Commissioner, CGST Delhi West & Anr. (Delhi High Court, 2025) – Interpretation of Section 54(11) CGST Act on Refund Withholding
Facts of the CaseThe petitioner, Omega QMS, filed a writ petition
challenging the action of the GST authorities in withholding refund amounts.
The grievance arose from the invocation of statutory powers under Section
...
M/s Tushar Products vs Additional Commissioner, CGST, Delhi North — Validity of Consolidated GST Show Cause Notice for Multiple Tax Periods (Section 73 & 74 CGST Act)
Facts of the Case
The
petitioner, M/s Tushar Products, filed a writ petition under
Article 226 of the Constitution of India challenging:
A Show
Cause Notice (SCN) dated 23rd July 2024 issued by...