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The Delhi High Court has awarded relief of as low as 5% Integrated Goods and Service Tax (IGST) towards importing dialysis machines by Fresenius Medical Care India Private Limited (FMC India). Dialysis machines covered under HSN Codes 9018 and 9031 are exposed to be taxed at 5%, essentially awarding a significant rebate of 7% on […]
Delhi High Court while changing the retrospectively cancelled Goods and Service Tax ( GST ) registration ruled that no chance was provided to the applicant for objecting to the retrospectively cancelled GST registration. The applicant Anil Soni Properator Of M/S. Soni Sales Corp filed the writ petition against the GST registration of the applicant has […]
The Delhi High Court ruled that just as a taxpayer does not file the returns for some period does not indicate that the taxpayer’s registration is directed to be cancelled with a retrospective date. The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja, in terms of Section 29(2) of the Act, the proper officer […]
The Delhi High Court observed the non-availability of digital data submitted online in the GST portal because of technical glitches and set aside the order rejecting the GST appeal. No material on record to doubt the contention of the applicant that the copy of the original order in the appeal was annexed with the appeal […]
The recent case of Gulab Nagar v. Assistant Commissioner [W.P No. 3383 of 2024 on March 06, 2024] before the Delhi High Court specified the consequences of incorrect field visit reports directing to the retrospective cancellation of GST registration. This blog comprises the case details, implications, and the ruling of the court. The Hon’ble Delhi […]
The Delhi High Court ruled that the applicant, having unconditionally withdrawn the earlier petition and liberty being declined to the applicant, is prevented from filing the new petition asking for that relief that was before withdrawn by the applicant. The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja laid on the judgment of the […]
The Delhi High Court revised the GST Cancellation order to the limited extent that registration will now be deemed as cancelled wef 01.10.2019 i.e., the date when the applicant applied for GST registration cancellation. The applicant surrendered the GST Registration due to a loss in business. The applicant M/s Veetrag Traders contested the order in […]
The Delhi High Court was directed to apply for a refund mandated under section 54 of the Central Goods and Service Tax ( CGST ) Act, 2017 for a refund of GST paid. The court removes the period between 19.01.2024 and the date of judgment for limitation. The applicant, Pedersen Consultants India Pvt Ltd, asks […]
The division bench of the Delhi High Court noted that the failure to dispatch Form GST REG 31 to the taxpayer breaches the right to take proper remedy against GST Registration cancellation. The impugned show cause notice as well as Form GST REG 31 is been set aside by the court. The petitioner Rajkumar Singhal, […]
