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Refund of IGST on Exports Cannot Be Withheld Without Issuance of Show Cause Notice for Alleged Excess ITC: Stanlee (India) Enterprises Pvt. Ltd. vs. Commissioner of CGST (Delhi High Court)
Facts of the CaseThe petitioner, Stanlee (India) Enterprises Pvt. Ltd., applied for
refund of IGST paid on exports for the months of August 2024, September 2024,
and October 2024 aggregating to ₹39,73,360.73 along wi...
GST Show Cause Notice Quashed as Time-Barred for Non-Compliance with Mandatory Three-Month Requirement under Section 73(2); Technical Glitch Not a Valid Defence – C.H. Robinson Worldwide Freight India Pvt. Ltd. vs. Addl. Commissioner CGST Delhi South (Delhi High Court)
Facts of the
CaseThe petitioner, C.H. Robinson Worldwide Freight
India Private Limited, filed a writ petition challenging a Show Cause Notice
dated 31.05.2024 issued by the CGST Delhi South for Financial Year 2019-20,...
GST Adjudication Order Set Aside Due to Non-Visibility of SCN on Portal and Violation of Natural Justice: Matter Remanded Subject to Section 168A Outcome – Sight and Sound India Pvt. Ltd. vs. Commissioner of SGST (Delhi High Court)
Facts of the CaseThe petitioner, Sight and Sound India Private Limited, filed a writ
petition challenging the adjudication order dated 05.03.2024 passed by the
Sales Tax Officer Class II/AVATO, SGST Ward 88, Zone-8, De...
Writ Petition Not Entertained Where Reply Filed but Personal Hearing Not Availed; Assessee Relegated to Statutory Appeal under Section 107 CGST Act – Acme India vs. Department of Trade and Taxes (Delhi High Court)
Facts of the
CaseThe petitioner, M/s Acme India, filed a writ
petition under Article 226 of the Constitution challenging a Show Cause Notice
dated 17.05.2024 and the consequent adjudication order dated 28.08.2024 pass...
Service Tax Not Leviable on Incentives Received by Advertising Agency: No Declared Service under Section 66E(e) – Principal Commissioner of CGST vs. Nexus Alliance Advertising (Delhi High Court)
Facts of the CaseThe respondent, Nexus Alliance Advertising and Marketing Pvt. Ltd., is
engaged in providing advertising agency services, including booking
advertisement space and time slots in print and electronic med...
GST Demands Prior to Approval of Resolution Plan Quashed: Clean Slate Doctrine Applied under Section 31 IBC – Patanjali Foods Limited vs. Assistant Commissioner CGST (Delhi High Court)
Facts of the CaseThe petitioner, Patanjali Foods Limited, challenged the
order-in-original dated 21.01.2025 along with corrigendum dated 03.02.2025
passed for Financial Year 2017-18 by the Assistant Commissioner, CGST,...
Penalty on Director under CGST Requires Reconsideration Owing to Prior Tax Deposits; Appeal Allowed Without Pre-Deposit: Vivek Kumar vs Addl. Commissioner of CGST (Delhi High Court)
Facts of the
CaseThe petitioner, Vivek Kumar, an individual
non-taxable entity and Director of A & T Security Services Pvt. Ltd.,
challenged the appellate order dated 16th May, 2025 passed by the Commissioner
(Ap...
GST Adjudication Order Set Aside for Violation of Natural Justice Pending Validity of Section 168A Notifications: Globe Overseas Pvt. Ltd. vs. Commissioner of DGST (Delhi High Court)
Facts of the CaseThe petitioner, Globe Overseas Pvt. Ltd., filed a writ petition
challenging the adjudication order dated 24.08.2024 passed by the Sales Tax
Officer, Class II/Avato Ward 63, Zone-6, Delhi for Financial ...
Services to Foreign Universities Held as Export, Not Intermediary Services; Revenue Appeal Dismissed: Commissioner of Central Tax vs T C Global India Pvt. Ltd. (Delhi High Court)
Facts of the
CaseThe appeal was filed by the Commissioner of Central
Tax, CGST Delhi East under Section 35G of the Central Excise Act, 1944
challenging the order dated 13th December, 2024 passed by the Customs, Excise...
Penalty on Director under CGST to Be Reconsidered in Light of Prior Tax Deposits; Appeal Permitted Without Pre-Deposit: Tejvir Malik vs Addl. Commissioner of CGST (Delhi High Court)
Facts of the
CaseThe petitioner, Tejvir Malik, an individual
non-taxable entity and Director of A & T Security Services Pvt. Ltd.,
challenged the appellate order dated 16th May, 2025 passed by the Commissioner
(A...