KIRPAL SINGH v. SUPERINTENDENT RANGE 118 CENTRAL GOODS AND SERVICE TAX & ANR.
High Court, Delhi Yashwant Verma, Justice & Harish Vaidyanathan Shankar, Justice KIRPAL SINGH v. SUPERINTENDENT RANGE 118 CENTRAL GOODS AND SERVICE TAX & ANR. W. P. (C) 17799/2024 dated 13.01.2025 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Notification/Circular : Circular No. 95/14/2019-GST Decision : Partly in favour of assessee Cancellation of registration – […]
PREM KUMAR PUGALIA v. COMMISSIONER OF CGST, COMMISSIONERATE DELHI EAST & ANR.
High Court, Delhi Yashwant Verma, Justice & Harish Vaidyanathan Shankar, Justice PREM KUMAR PUGALIA v. COMMISSIONER OF CGST, COMMISSIONERATE DELHI EAST & ANR. W. P. (C) 9824/2024 dated 10.01.2025 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Decision : In favour of assessee Voluntary cancellation of registration – Application for Cancellation rejected on […]
VIPIN BANSAL v. DEPUTY DIRECTOR, DGGI
High Court, Delhi Yashwant Verma, Justice & Harish Vaidyanathan Shankar, Justice VIPIN BANSAL v. DEPUTY DIRECTOR, DGGI W. P. (C) 15598 / 2023 dated 04.02.2025 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Relevant Section : Section 122 Decision : In favour of assessee Fake ITC – Passing ITC to various recipients without any […]
GARG EXIM v. DIRECTORATE GENERAL OF GST INTELLIGENCE & ANR.
High Court, Delhi Yashwant Verma, Justice & Harish Vaidyanathan Shankar, Justice GARG EXIM v. DIRECTORATE GENERAL OF GST INTELLIGENCE & ANR. W. P. (C) 738/2025 & CM APPL. 3649/2025 (STAY) dated 24.01.2025 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Decision : Disposed off Access to original documents – Cross-Examination Opportunity – Petitioner sought […]
PACIFIC EXPORTS AND IMPORTS v. ADDITIONAL COMMISSIONER OF CENTRAL TAX & ANR.
High Court, Delhi Yashwant Verma, Justice & Harish Vaidyanathan Shankar, Justice PACIFIC EXPORTS AND IMPORTS v. ADDITIONAL COMMISSIONER OF CENTRAL TAX & ANR. W. P. (C) 809/2021 dated 21.02.2025 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Decision : Disposed off Refund – Discrepancies in GSTR-2A – Opportunity of hearing provided – Refund pertains […]
VIJAY GAUR v. DELHI STATE GOODS AND SERVICE TAX, GOVT. NCT OF DELHI & ANR.
High Court, Delhi Yashwant Verma, Justice & Harish Vaidyanathan Shankar, Justice VIJAY GAUR v. DELHI STATE GOODS AND SERVICE TAX, GOVT. NCT OF DELHI & ANR. W. P. ( C ) 2653/2025 & CM APPL. 12595/2025 (Stay) dated 03.03.2025 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Relevant Section : Section 73 Decision […]
M/s KASHISH OPTICS LTD. v. THE COMMISSIONER, CGST DELHI WEST & ORS.
High Court, Delhi Yashwant Verma, Justice & Harish Vaidyanathan Shankar, Justice M/s KASHISH OPTICS LTD. v. THE COMMISSIONER, CGST DELHI WEST & ORS. W. P. (C) 7741/2022, CM APPL. 23664/2022 (Interim Relief) & CM APPL. 25690/2022 (Addl. Docs. ) dated 03.03.2025 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Relevant Section : Section […]
BAWA TOYS v. THE ADDITIONAL COMMISSIONER OF GST
High Court, Delhi Yashwant Verma, Justice & Harish Vaidyanathan Shankar, Justice BAWA TOYS v. THE ADDITIONAL COMMISSIONER OF GST W. P. (C) 2799/2025 & CM APPL. 13323/2025 (Stay) dated 05.03.2025 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Relevant Section : Section 16 Decision : In favour of assessee ITC – Issue of invoices […]
AFZAL HUSAIN ALTAF HUSAIN SAIYED PROP. OF M/s DEVINE IMPEX v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay M. S. Sonak, Justice & Jitendra Jain, Justice AFZAL HUSAIN ALTAF HUSAIN SAIYED PROP. OF M/s DEVINE IMPEX v. UNION OF INDIA & ORS. WRIT PETITION No. 17770 of 2024 dated 24.06.2025 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Relevant Section : Section 16, 29 & 155 Rule Number […]
ASHOK KUMAR VISHWAKARMA v. THE UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay M.S. Sonak, Justice & Jitendra Jain, Justice ASHOK KUMAR VISHWAKARMA v. THE UNION OF INDIA & ORS. WRIT PETITION No. 8539 of 2025 dated 30.06.2025 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Relevant Section : Section 83 Decision : In favour of assessee Provisional attachment – Invocation of Section 83(2) […]