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The Delhi High Court, in a case involving retrospective cancellation of registration despite an amended place of business, directed that “the GST Department may re-inspect the petitioner’s new premises and obtain a physical inspection report”. The Division Bench, including Justice Prathiba M. Singh and Justice Shail Jain, cited that the officials of the GST Department […]
The High Court of Delhi has rejected a request to challenge a demand related to Goods and Services Tax (GST), which included claims of fraudulent tax credits. However, the court has given the applicant one month to file an appeal, provided they make the necessary upfront payment. Utkash Arora, the applicant, was named in a […]
The Delhi High Court held that Section 122(1A) of the Goods and Services Tax Act, 2017, can be applied retrospectively, provided that a show cause notice had been issued to the taxpayer when the provision was introduced. Section 122 contemplates penalties for offences under the GST Act, along with the bogus claim of ITC. The […]
The Delhi High Court has ruled that claiming Input Tax Credit (ITC) under the Goods and Services Tax (GST) system in a dishonest way, especially when there hasn’t been any real supply of goods or services, goes against the very purpose of the ITC program. This practice not only undermines the system but also compromises […]
The Delhi High Court has expressed concerns about the misuse of Section 16 of the CGST Act, 2017. Many traders have been taking advantage of this provision to wrongfully claim input tax credits, which is not permitted. This situation has raised alarms regarding fairness and legality in tax practices. Through the provisions, the businesses are […]
The Delhi High Court has strongly criticised the recurring trend of individuals who either fraudulently claimed Input Tax Credit (ITC) or facilitated such claims, and then sought to challenge penalty orders under Section 74 of the CGST Act, 2017, by misusing the Court’s writ jurisdiction on technical grounds. A division bench of Justices Prathiba M. […]
The Delhi High Court overturned an IGST demand on IndiGo’s reimported aircraft parts, acknowledging that these parts had already been subject to tax as an imported service. Taxpayer, Interglobe Aviation Ltd, was in the transportation of passengers and goods by air, sending goods for repair to Maintenance, Repair, and Overhaul (MRO) service providers outside India. […]
The Delhi High Court, in its ruling, upheld a ₹35 lakh GST demand raised against Vijay and Company, rejecting the applicant’s appeal to quash the adjudication order passed under Section 73 of the CGST/DGST Act. As evidence, the court relied on the DRC-06 forms, noting that the taxpayer had been given sufficient opportunity to respond […]
The Delhi High Court has directed the GST (Goods and Services Tax) department not to prejudice the taxpayer’s business, which is engaged in the manufacturing of mild steel products, by attaching its entire bank account pending adjudication of ₹15.09 crores in tax evasion proceedings. It was noted by the division bench of Justices Prathiba M. […]
