SHARDA CHEMICALS v. UNION OF INDIA & ORS
High Court, Delhi Vipin Sanghi, Justice & Rajnish Bhatnagar, Justice SHARDA CHEMICALS v. UNION OF INDIA & ORS W.P.(C) 3793/2020 dated 29.06.2020 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Relevant Section : Section 140 Decision : Interim Transitional Credit – Direction Sought to Reopen GST Portal for Filing TRAN-1 – Petition Filed in […]
WATERMELON MANAGEMENT SERVICES (P.) LTD. v. COMMISSIONER OF CENTRAL TAX, GST
High Court, Delhi Manmohan, Justice & Sanjeev Narula, Justice WATERMELON MANAGEMENT SERVICES (P.) LTD. v. COMMISSIONER OF CENTRAL TAX, GST W.P.(C) No. 3618 of 2020 dated 19.06.2020 Law : GST Decision : Interim Investigation under GST – Urgency Expressed in Petition – Matter Heard via Video Conferencing – Investigation Initially Conducted by Respondent No.1 Later Transferred to […]
GMR Pochanpalli Expressways Limited vs. Additional Director, Directorate General of GST Intelligence (DGGI) & Others
GMR Pochanpalli Expressways Limited vs. Additional Director, Directorate General of GST Intelligence (DGGI) & Others Background of the Case The National Highways Authority of India (NHAI) awarded a highway project to GMR Pochanpalli Expressways Limited under the Build-Operate-Transfer (BOT) Annuity Model. Under this arrangement, the concessionaire was required to construct, operate, and maintain the highway […]
REHAU POLYMERS (P.) LTD. v. UNION OF INDIA
High Court, Delhi Vipin Sanghi, Justice & Rajnish Bhatnagar, Justice REHAU POLYMERS (P.) LTD. v. UNION OF INDIA W.P.(C) No. 3824 of 2020 dated 30.06.2020 Law : GST Decision : Interim Transitional Credit – Direction Sought to Reopen GST Portal for Filing TRAN-1 – Reliance Placed on Delhi High Court Decision in Brand Equity Treaties Ltd. v. […]
SHRINIWAS TIN INDUSTRIES PVT. LTD. v. UNION OF INDIA & ORS
High Court, Delhi Manmohan, Justice & Sanjeev Narula, Justice SHRINIWAS TIN INDUSTRIES PVT. LTD. v. UNION OF INDIA & ORS W.P.(C) 3766/2020 dated 01.07.2020 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Relevant Section : Section 140 & 174 Rule Number : Rule 117 Rule Name : Central Goods & Services Tax Rules, 2017 Decision […]
TOOL TECH ENTERPRISES v. ASSISTANT COMMISSIONER & ORS.
High Court, Delhi Vibhu Bakhru, Justice & Amit Mahajan, Justice TOOL TECH ENTERPRISES v. ASSISTANT COMMISSIONER & ORS. PL. 43918/2023 dated 25.09.2023Law : GST Decision : In favour of assessee Application for revocation of cancellation of registration – Wrong service of SCN – A SCN was addressed to the petitioner at Khasra No. 663, Ground Floor, […]
SAURABH AGGARWAL PROPRIETOR OF M/S AARAV PLASTICS v. COMMISSIONER, CGST DELHI NORTH AND ORS.
High Court, Delhi Vibhu Bakhru, Justice & Amit Mahajan, Justice SAURABH AGGARWAL PROPRIETOR OF M/S AARAV PLASTICS v. COMMISSIONER, CGST DELHI NORTH AND ORS. W.P. (C) 11453/2023 dated 04.10.2023 Law : GST Decision : In favour of assessee Refund of unutilised Input Tax Credit – Mismatch in the reported turnover – The petitioner had filed an application […]
MR SANAL P v. UNION OF INDIA & ANR
High Court, Delhi Vibhu Bakhru, Justice & Amit Mahajan, Justice MR SANAL P v. UNION OF INDIA & ANR W.P. (C) 11738/2023 & CM APPL. 45836/2023 dated 05.10.2023 Law : GST Decision : In favour of assessee Cancellation of GST registration – No specific reason mentioned in SCN – The proper officer had issued the SCN proposing […]
DHAN PRAKASH GUPTA v. CENTRAL GOODS & SERVICE TAX DEPARTMENT
High Court, Delhi Yashwant Varma, Justice & Dharmesh Sharma, Justice DHAN PRAKASH GUPTA v. CENTRAL GOODS & SERVICE TAX DEPARTMENT W.P. (C) 11264/2023 dated 25.08.2023 Law : GST Decision : In favour of revenue Maintainability of petition – Availability of alternative remedy – Violation of principles of natural justice – It is submitted that the impugned order […]
INFINITY INFOMATIC PRIVATE LIMITED v. THE COMMISSIONER O& ANR.F DELHI GOODS AND SERVICE TAX AND ANR
High Court, Delhi Vibhu Bakhru, Justice & Amit Mahajan, Justice INFINITY INFOMATIC PRIVATE LIMITED v. THE COMMISSIONER O& ANR.F DELHI GOODS AND SERVICE TAX AND ANR W.P. (C) 13120/2023 & CM APPL. 51862/2023 dated 09.10.2023 Law : GST Decision : In favour of revenue Retrospectivly cancellation of GST registration – No specific reason mentioned in SCN for […]