GURPREET SINGH v. THE DEPUTY COMMISSIONER , OFFICE OF THE COMMISSIONER OF CENTRAL TAX APPEALS & ANR.
High Court, Delhi Prathiba M. Singh, Justice & Shail Jain, Justice GURPREET SINGH v. THE DEPUTY COMMISSIONER , OFFICE OF THE COMMISSIONER OF CENTRAL TAX APPEALS & ANR. W.P.(C) 12538/2025 dated 20.08.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Decision : In favour of assessee Cancellation of registration – Retrospective effect – […]
OMEGA QMS. v. COMMISSIONER, CGST, DELHI WEST & ANR.
High Court, Delhi Prathiba M. Singh, Justice & Shail Jain, Justice OMEGA QMS. v. COMMISSIONER, CGST, DELHI WEST & ANR. W.P.(C) 11815/2025 & CM APPL. 48226/2025 dated 19.08.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 54 & 56 Decision : In favour of assessee Refund – Withholding of refund […]
GLOBAL TELECOMMUNICATION PRIVATE LIMITED v. UNION OF INDIA & ORS.
High Court, Delhi Prathiba M. Singh, Justice & Shail Jain, Justice GLOBAL TELECOMMUNICATION PRIVATE LIMITED v. UNION OF INDIA & ORS. W.P.(C) 12122/2025 & CM APPL. 49461/2025 dated 12.08.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Notification/Circular : Notification No. 9/2023 – Central Tax dated 31.03.2023 & Notification No. 56/2023 – Central […]
REFEX INDUSTRIES LIMITED v. STATE OF MAHARASHTRA & ORS. – Bombay High Court
High Court, Bombay G.S. Kulkarni, Justice & Aarti Sathe, Justice REFEX INDUSTRIES LIMITED v. STATE OF MAHARASHTRA & ORS. WRIT PETITION (L) No. 10353 of 2026 dated 25.03.2026 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 78 & 112 Decision : Interim Demand – Stay of recovery – Premature debit […]
DIVYA SOOD v. COMMISSIONER STATE GOODS AND SERVICES TAX & ANR.
High Court, Delhi Prathiba M. Singh, Justice & Shail Jain, Justice DIVYA SOOD v. COMMISSIONER STATE GOODS AND SERVICES TAX & ANR. W.P.(C) 11418/2025 & CM APPL. 46735/2025 dated 06.08.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Notification/Circular : Notification No. 56/2023 – Central Tax dated 28.12.2023 Decision : In favour of assessee […]
NZS TRADERS PVT. LTD. v. UNION OF INDIA & ORS. – Bombay High Court
High Court, Bombay G.S. Kulkarni, Justice & Aarti Sathe, Justice NZS TRADERS PVT. LTD. v. UNION OF INDIA & ORS. WRIT PETITION No. 4815 of 2024 dated 25.03.2026 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Rule Number : Rule 86A Rule Name : Central Goods & Services Tax Rules, 2017 Decision : In favour […]
COSMO BEAUTY WORLD v. SUPERINTENDENT, RANGE 81 CGST & ORS
High Court, Delhi Prathiba M. Singh, Justice & Shail Jain, Justice COSMO BEAUTY WORLD v. SUPERINTENDENT, RANGE 81 CGST & ORS W.P.(C) 12905/2025 dated 25.08.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 39 Decision : In favour of assessee Cancellation of registration – Improper furnishing of returns – No […]
HEMANG BIPIN VARAIYA v. THE STATE OF MAHARASHTRA & ORS. – Bombay High Court
High Court, Bombay G.S. Kulkarni, Justice & Aarti Sathe, Justice HEMANG BIPIN VARAIYA v. THE STATE OF MAHARASHTRA & ORS. WRIT PETITION No. 3452 of 2026 dated 18.03.2026 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Rule Number : Rule 86A Rule Name : Central Goods & Services Tax Rules, 2017 Decision : In favour […]
S S INFRAMETALCO PRIVATE LIMITED v. DEPARTMENT OF GST
High Court, Delhi Prathiba M. Singh, Justice & Shail Jain, Justice S S INFRAMETALCO PRIVATE LIMITED v. DEPARTMENT OF GST W.P.(C) 2807/2025 dated 25.08.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Decision : In favour of assessee Cancellation of registration – Non furnishing of returns – Non filing due to petitioner son […]
M/s TIRUPATI STEEL THROUGH PROPRIETOR RAHUL MITTAL v. UNION OF INDIA & ORS.
High Court, Delhi Prathiba M. Singh, Justice & Shail Jain, Justice M/s TIRUPATI STEEL THROUGH PROPRIETOR RAHUL MITTAL v. UNION OF INDIA & ORS. W.P.(C) 12844/2025, CM APPL. 52483/2025 & CM APPL. 52484/2025 dated 25.08.2025 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 74 & 83 Decision : In favour […]