High Court, Delhi Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice M/S VS ENTERPRISES v. THE COMMISSIONER DSGST & ANR W.P.(C) 7019/2025 & CM APPLS. 31597/2025, 31598/2025, 31599/2025 dated 22.05.2025

High Court, Delhi Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice M/S VS ENTERPRISES v. THE COMMISSIONER DSGST & ANR W.P.(C) 7019/2025 & CM APPLS. 31597/2025, 31598/2025, 31599/2025 dated 22.05.2025 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Decision : In favour of assessee Cancellation of registration – Business not conducted from […]

M/s SHANTI SWAROOP NIKHIL KUMA v. ADDITIONAL COMMISSIONER CGST NORTH

High Court, Delhi Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice M/s SHANTI SWAROOP NIKHIL KUMA v. ADDITIONAL COMMISSIONER CGST NORTH W.P.(C) 5337/2025 dated 25.04.2025 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Relevant Section : Section 6, 74 & 107 Decision : In favour of assessee Duplicate demand – Fraud ITC – […]

ADITYA BIRLA FASHION AND RETAIL LIMITED v. GOVERNMENT OF NCT OF DELHI & ORS

High Court, Delhi Yashwant Varma, Justice & Harish Vaidyanathan Shankar, Justice ADITYA BIRLA FASHION AND RETAIL LIMITED v. GOVERNMENT OF NCT OF DELHI & ORS W.P.(C) 10512/2024, CM APPL. 43216/2024-(STAY), W.P.(C) 10538/2024, CM APPL. 43324/2024-(STAY) dated 18.02.2025 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Decision : Matter remanded back Non consideration of […]

FILATEX INDIA LTD v. ADDITIONAL COMMISSIONER CENTRAL GOODS AND SERVICES TAX CENTRAL DELHI EAST

High Court, Delhi Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice FILATEX INDIA LTD v. ADDITIONAL COMMISSIONER CENTRAL GOODS AND SERVICES TAX CENTRAL DELHI EAST W.P.(C) 3602/2025 & CM APPLs.16854/2025, 16855/2025 & 16856/2025 dated 02.04.2025 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Relevant Section : Section 107 Rule Number : Rule 28 […]

UM GREEN LIGHTING PRIVATE LIMITED v. COMMISSIONER DELHI GOODS AND SERVICES TAX & ANR.

High Court, Delhi Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice UM GREEN LIGHTING PRIVATE LIMITED v. COMMISSIONER DELHI GOODS AND SERVICES TAX & ANR. W.P.(C) 6398/2025 dated 14.05.2025 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Decision : In favour of assessee Cancellation of registration – Non-filing of returns for six […]

TAPI PRESTRESSED PRODUCTS v. LIMITED v. UNION OF INDIA &UNION OF INDIA & ORS. ORS.

High Court, Delhi Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice TAPI PRESTRESSED PRODUCTS v. LIMITED v. UNION OF INDIA &UNION OF INDIA & ORS. ORS. W.P.(C) 6410/2025 & CM APPL. 29221/2025, CM APPL. 29222/2025 dated 14.05.2025 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Decision : In favour of assessee Challenge […]