INDER BAHADUR SINGH PROP. OF M/S YAMINI BEARING ENTERPRISES v. ADDITIONAL COMMISSIONER WARD 24-ZONE 1
High Court, Delhi Prathiba M. Singh, Justice & Renu Bhatnagar, Justice INDER BAHADUR SINGH PROP. OF M/S YAMINI BEARING ENTERPRISES v. ADDITIONAL COMMISSIONER WARD 24-ZONE 1 W.P.(C) 15853/2025 & CM APPL. 64911/2025 dated 01.12.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 73 Rule Number : Rule 142(1A) Rule Name […]
M/s SIEMENS LTD. THROUGH AUTHORISED SIGNATORY MANOJ DHIRAJLAL PALA v. UNION OF INDIA & ORS. – Gujarat High Court
High Court, Gujarat A.S. Supehia, Justice & Pranav Trivedi, Justice M/s SIEMENS LTD. THROUGH AUTHORISED SIGNATORY MANOJ DHIRAJLAL PALA v. UNION OF INDIA & ORS. R/SPECIAL CIVIL APPLICATION NO. 15003 of 2025 dated 21.11.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 7, 9 & 74 Decision : In favour […]
MANPAR EXIM INC v. ADDITIONAL DIRECTOR, DGGI & ORS.
High Court, Delhi Prathiba M. Singh, Justice & Renu Bhatnagar, Justice MANPAR EXIM INC v. ADDITIONAL DIRECTOR, DGGI & ORS. W.P.(C) 18204/2025, CM APPL. 75277/2025, CM APPL. 75278/2025 & CM APPL. 75279/2025 dated 01.12.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 107 Rule Number : Rule 142(1A) Rule Name […]
VSA TRADING PVT LTD v. PRINCIPAL COMMISSIONER CGST & ANR.
High Court, Delhi Prathiba M. Singh, Justice & Renu Bhatnagar, Justice VSA TRADING PVT LTD v. PRINCIPAL COMMISSIONER CGST & ANR. W.P.(C) 18128/2025 dated 01.12.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 107 Decision : In favour of assessee Demand – Interest & penalty – Fraudulent availment of ITC […]
M/s JJ PLASTALLOY PRIVATE LIMITED v. UNION OF INDIA & ORS. – Gujarat High Court
High Court, Gujarat A.S. Supehia, Justice & Pranav Trivedi, Justice M/s JJ PLASTALLOY PRIVATE LIMITED v. UNION OF INDIA & ORS. R/SPECIAL CIVIL APPLICATION NO. 3081 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 6457 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 8103 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 12157 of 2025 With R/SPECIAL CIVIL […]
PHOENIX IMPEX v. SALES TAX OFFICER CLASS II AVATO & ANR.
High Court, Delhi Prathiba M. Singh, Justice & Shail Jain, Justice PHOENIX IMPEX v. SALES TAX OFFICER CLASS II AVATO & ANR. W.P.(C) 12424/2025& CM APPL. 54016/2025 dated 06.12.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 54 Rule Number : Rule 86B Rule Name : Central Goods & Services Tax […]
HKX LOGISTICS INDIA PRIVATE LIMITED THROUGH ITS DIRECTOR v. SALES TAX OFFICER CLASS II / AVATO, WARD 52, ZONE-3 & ANR.
High Court, Delhi Prathiba M. Singh, Justice & Shail Jain, Justice HKX LOGISTICS INDIA PRIVATE LIMITED THROUGH ITS DIRECTOR v. SALES TAX OFFICER CLASS II / AVATO, WARD 52, ZONE-3 & ANR. W.P.(C) 18378/2025 dated 06.12.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Notification/Circular : Notification No. 9/2023-Central Tax dated 31.03.2023, Notification […]
KUEHNE PLUS NAGEL PRIVATE LIMITED v. UNION OF INDIA & ORS. – Gujarat High Court
High Court, Gujarat A.S. Supehia, Justice & Pranav Trivedi, Justice KUEHNE PLUS NAGEL PRIVATE LIMITED v. UNION OF INDIA & ORS. R/SPECIAL CIVIL APPLICATION NO. 12151 of 2025 dated 06.11.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 54 & 107 Rule Number : Rule 89 Rule Name : Central Goods […]
M/s A V METALS MARKETING PVT LTD v. PRINCIPAL COMMISSIONER CGST & ANR.
High Court, Delhi Prathiba M. Singh, Justice & Renu Bhatnagar, Justice M/s A V METALS MARKETING PVT LTD v. PRINCIPAL COMMISSIONER CGST & ANR. W.P.(C) 18230/2025 dated 01.12.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 107 Decision : In favour of assessee Fraudulent availment of ITC – Maintainability of […]
M/s ROYAL ENTERPRISES v. PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX EAST DELHI
High Court, Delhi Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice M/s ROYAL ENTERPRISES v. PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX EAST DELHI W.P.(C) 2461/2025 & CM APPL. 22018/2025 dated 17.04.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Decision : Interim Retrospective cancellation of registration – Fabricated SCN in writ […]