INFINITY INFOMATIC PRIVATE LIMITED v. THE COMMISSIONER O& ANR.F DELHI GOODS AND SERVICE TAX AND ANR
High Court, Delhi Vibhu Bakhru, Justice & Amit Mahajan, Justice INFINITY INFOMATIC PRIVATE LIMITED v. THE COMMISSIONER O& ANR.F DELHI GOODS AND SERVICE TAX AND ANR W.P. (C) 13120/2023 & CM APPL. 51862/2023 dated 09.10.2023 Law : GST Decision : In favour of revenue Retrospectivly cancellation of GST registration – No specific reason mentioned in SCN for […]
UNION OF INDIA & ANR. v. FILCO TRADE CENTRE PVT. LTD. & ANR.
High Court, Delhi A.K. Sikri, Justice & S. Abdul Nazeer, Justice UNION OF INDIA & ANR. v. FILCO TRADE CENTRE PVT. LTD. & ANR. Special Leave to Appeal (C) No(s). 32709- 32710/2018 dated 02.01.2019 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Decision : Interim Conflict of Judicial Opinion – Difference of Opinion […]
STAR PUBLISHERS DISTRIBUTORS v. ASSISTANT COMMISSIONER OF CGST, RANGE 1 AND ANR.
High Court, Delhi Vibhu Bakhru, Justice & Amit Mahajan, Justice STAR PUBLISHERS DISTRIBUTORS v. ASSISTANT COMMISSIONER OF CGST, RANGE 1 AND ANR. W.P.(C) 12900/2023 dated 11.10.2023 Law : GST Act Name : Central Goods and Service Tax Act, 2017 Relevant Section : Section 54 Decision : In favour of assessee Refund of Input tax – Rejcted due to time […]
M/s AKSMD RECHARGEABLE VEHICLES PRIVATE LIMITED v. COMMISSIONER OF CENTRAL TAX AND GST, GST DELHI NORTH COMMISSIONERATE
High Court, Delhi Vibhu Bakhru, Justice & Amit Mahajan, Justice M/s AKSMD RECHARGEABLE VEHICLES PRIVATE LIMITED v. COMMISSIONER OF CENTRAL TAX AND GST, GST DELHI NORTH COMMISSIONERATE W.P. (C) 12263 of 2023 & CM No. 48244 of 2023 dated 11.10.2023 Law : GST Act Name : Central Goods and Service Tax Act, 2017 Relevant Section : 107 Decision […]
VIJAY SALES ENTERPRISES v. SUPERINTENDENT RANGE-25
High Court, Delhi Vibhu Bakhru, Justice & Amit Mahajan, Justice VIJAY SALES ENTERPRISES v. SUPERINTENDENT RANGE-25 W.P. (C) 13596/2023 & CM APPL. 53641/2023 dated 13.10.2023 Law : GST Decision : In favour of assessee Cancellation of registration – The petitioner has assailed an order dated 02.12.2022, cancelling the petitioner’s GST registration with retrospective effect from 12.12.2019 – […]
PARISHA SHARMA v. UNION OF INDIA & ORS.
High Court, Delhi Vibhu Bakhru, Justice & Amit Mahajan, Justice PARISHA SHARMA v. UNION OF INDIA & ORS. W.P. (C) 2646/2023 dated 10.10.2023 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Relevant Section : Section 83 Decision : In favour of assessee Provisional attachment of a taxpayer’s bank accounts – Petitioner challenged an order […]
CCN DIGITAL PRIVATE LIMITED v. COMMISSIONER OF STATE GOODS AND SERVICES TAX & ANR.
High Court, Delhi Vibhu Bakhru, Justice & Amit Mahajan, Justice CCN DIGITAL PRIVATE LIMITED v. COMMISSIONER OF STATE GOODS AND SERVICES TAX & ANR. W.P. (C) 13282/2023 & CM APPL. 52436/2023 dated 12.10.2023 Law : GST Act Name : Central Goods & Services Tax Act, 2017 & Delhi Goods & Services Tax Act, 2017 Relevant Section : Section […]
CENTRAL GOODS AND SERVICE TAX DELHI EAST v. SH. NAVAL KUMAR & ORS
High Court, Delhi Rajnish Bhatnagar, Justice CENTRAL GOODS AND SERVICE TAX DELHI EAST v. SH. NAVAL KUMAR & ORS. CRL.M.C. 231/2021 dated 04.06.2021 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Relevant Section : Section 69 & 132 Decision : In favour of revenue Anticipatory bail – Alleged fake Input Tax Credit – The […]
M/s INTEGRATED PROJECT LOGISTICS PRIVATE LIMITED v. UNION OF INDIA
High Court, Delhi Manmohan, Justice & Sanjeev Narula, Justice M/s INTEGRATED PROJECT LOGISTICS PRIVATE LIMITED v. UNION OF INDIA W.P. (C) 4234/2020 dated 27.05.2021 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Relevant Section : Section 140 Rule Number : Rule 117 Rule Name : Central Goods & Services Tax Rules, 2017 Decision : In favour […]
JAHANPANAH CLUB v. UNION OF INDIA & ORS.
High Court, Delhi Manmohan, Justice & Sanjeev Narula, Justice JAHANPANAH CLUB v. UNION OF INDIA & ORS. W.P.(C) 13375/2019 dated 27.05.2021 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Relevant Section : Section 140 & 174 Rule Number : Rule 117 Rule Name : Central Goods & Services Tax Rules, 2017 Decision : In favour of […]