DG Anti Profiteering (DGAP) v. Sobha Limited
DELHI HIGH COURT | DECISION Background of the Case This case arose from allegations made by certain homebuyers against Sobha Limited, a prominent real estate developer, alleging violation of the anti-profiteering provisions contained in Section 171 of the CGST Act, 2017. The complainants contended that the respondent builder had failed to pass on the benefit […]
Surya Build Creations v. Commissioner, State Goods and Services Tax & Another
Surya Build Creations v. Commissioner, State Goods and Services Tax & Another – Whether GST Registration Can Be Cancelled Merely for Filing NIL Returns? Background of the Case In this significant GST matter, the petitioner, Surya Build Creations, approached the High Court challenging the legality of a Show Cause Notice and the consequential order cancelling […]
Florida Solvent Private Limited v. Superintendent, CGST & Central Excise, Range-II & Others
Florida Solvent Private Limited v. Superintendent, CGST & Central Excise, Range-II & Others – Whether GST Registration Can Be Cancelled Solely Because Suppliers Were Allegedly Involved in Fake ITC Transactions? Background of the Case In this case, the petitioner, Florida Solvent Private Limited, challenged an Order-in-Original whereby its GST registration was cancelled ab initio under […]
Komal Jayeshbhai Hemavat v. State Tax Officer (4) & Another
Komal Jayeshbhai Hemavat v. State Tax Officer (4) & Another – Whether Personal Hearing Under Section 75(4) of GST Act Is Mandatory Even When Taxpayer Opts “No”? Background of the Case In this case, the petitioner, Komal Jayeshbhai Hemavat, challenged an adjudication order passed under Section 74 of the GST Act on the ground that […]
CHEC-TPL Line 4 Joint Venture v. Union of India & Others
CHEC-TPL Line 4 Joint Venture v. Union of India & Others – Whether the Amended Refund Formula for Inverted Duty Structure Applies Retrospectively? Background of the Case This case concerned the entitlement of the petitioner, CHEC-TPL Line 4 Joint Venture, to claim refund of accumulated Input Tax Credit (ITC) arising from an inverted duty structure […]
Nivara Infradevelopers LLP v. Union of India & Others
Nivara Infradevelopers LLP v. Union of India & Others – Whether Provisional Attachment of Bank Accounts Under Section 83 Can Be Sustained Without Formation of a Reasoned Opinion? Background of the Case In this important judgment, the petitioner, Nivara Infradevelopers LLP, challenged the legality of provisional attachment orders issued by the GST authorities under Section […]
Kanhaiya Nilambar Jha v. Union of India & Others
Kanhaiya Nilambar Jha v. Union of India & Others – Whether Appearance Pursuant to GST Summons Amounts to Illegal Detention? Background of the Case In this significant case, the petitioner, Kanhaiya Nilambar Jha, approached the High Court alleging illegal detention and violation of his fundamental rights by GST authorities during an investigation into alleged fraudulent […]
M/s. Marfani Steel Impex v. Principal Commissioner, CGST & Central Excise, Nagpur & Others
M/s. Marfani Steel Impex v. Principal Commissioner, CGST & Central Excise, Nagpur & Others – Whether a Single GST Show Cause Notice Can Cover Multiple Financial Years? Background of the Case In this case, the petitioner, M/s. Marfani Steel Impex, challenged the validity of a Show Cause Notice (SCN) issued under Section 74 of the […]
University of Mumbai v. Union of India & Others
University of Mumbai v. Union of India & Others – Whether GST is Payable on Affiliation Fees Collected by Universities? Background of the Case In this landmark case, the petitioner, University of Mumbai, a statutory university established under the provisions of the Maharashtra Public Universities Act, 2016, challenged the levy of GST on affiliation fees […]
M/s Comfort Battery v. Additional Commissioner, Central Goods and Services Tax
M/s Comfort Battery v. Additional Commissioner, Central Goods and Services Tax – Whether Penalty Can Be Imposed When Form GST DRC-01 Shows “Nil” Penalty? Background of the Case In this case, the petitioner, M/s Comfort Battery, challenged an adjudication order passed under Section 74 of the CGST/UPGST Act relating to the financial years 2018-19 to […]