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Search results for: Delhi Goods and Services Tax

Delhi HC: GST Proceedings U/S 74(5) Can Be Closed After Tax Payment With 15% Pre-SCN

Delhi HC: GST Proceedings U/S 74(5) Can Be Closed After Tax Payment With 15% Pre-SCN

The Delhi High Court allowed Delhi Sales Corporation to pay a fine u/s 74(5) related to the Goods and Services Tax, even after they had received a SCN notice U/S 74(8) asking them to explain why they should not be penalised. A panel of judges, Justices Prathiba M. Singh and Shail Jain, noted that the […]

Delhi HC's Order In the Case of M/s Arjun Engineering Co. vs. Additional Commissioner of GST

Delhi HC Allows Tax Relief to Assessee Over GST Mismatch in GSTR-3B, GSTR-2A, and GSTR-1

A company named M/s Arjun Engineering Co. submitted the writ petition under Article 226 of the Constitution of India, in the Delhi High Court, against the Additional Commissioner of Goods and Services Tax, North Delhi. On November 22, 2025, the case was determined. The hearing was accomplished in hybrid mode, i.e., both online and offline. […]

Delhi HC's Order in The Case of Sakshi Goyal Proprietor of MIS Parshavnath Industries vs. Principal Commissioner CGST

Delhi High Court: Re-Inspection Needed Before Retro GST Cancellation

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 […]

Delhi HC's Order in The Case of M/S IMS Mercantiles LTD vs. Union Of India & ANR

Delhi HC Slams Dept for Overreaching GST Demand, Ignoring Actual Sales Figures

The Delhi High Court has recently expressed disapproval of the GST Department for issuing a tax demand calculated based on the company’s overall turnover. This decision has raised concerns, particularly because the authorities already had access to precise sales data that should have been used for determining the tax obligations. A division bench of Justices […]

Delhi HC's Order In the Case of Kemexel Ecommerce Pvt. Ltd. vs. Sales Tax Officer

Delhi HC: Fresh GST Demand U/S 73 Invalid When Assessee’s Explanation Already Accepted U/S 61(2)

The Delhi High Court, Section 61(2) of the Goods and Services Tax Act, 2017 bars further action against the taxpayer, including any demand u/s 73. Section 61 authorises the proper officer to examine the return submitted by the registered person and notify them of any discrepancies found. Sub-section (2) states that if the explanation provided […]

Delhi HC Order In The Case of M/S Welcut Industries V/S Commissioner, CGST, Delhi North

No GSTAT Setup Yet: Delhi HC Pauses GST Recovery Proceedings with Pre-Deposit Condition

The Delhi High Court has decided that, without a functioning Goods and Services Tax Appellate Tribunal (GSTAT), authorities cannot begin the process of recovering money from a taxpayer. This decision comes after the court clarified that taxpayers must first make the required upfront payment as outlined in the Central Goods and Services Tax Act, 2017 […]

Delhi HC's Order In The Case of M/S Moms Cradle Private Limited vs UOI

Delhi HC: Illegible Order Is Not a Valid Ground to Avoid Filing Appeal U/S 107 of the GST Act

A taxpayer cannot overlook an order passed against it and uploaded on the GST portal, just because a copy of the order was allegedly illegible, the Delhi High Court stated. Hence, a division bench of Justices Prathiba M. Singh and Shail Jain denied condoning the delay of the taxpayer in submitting the appeal against a GST […]

Gujarat HC's Order in The Case of Vineet Polyfab Pvt. Ltd. & Anr. vs. Union of India & Ors

Gujarat HC: Statutory Interest Mandatory on IGST Refunds Delayed Beyond 60 Days

The Gujarat High Court recently made an important ruling regarding the payment of statutory interest under the Goods and Services Tax Act, 2017. According to the court’s decision, interest is mandatorily payable on delayed refunds of Integrated Goods and Services Tax (IGST) if the refund is not processed within sixty days from the date it […]

Chhattisgarh HC's Order In Case of Harsh Wadhwani vs. DGGI

Big Relief: Chhattisgarh HC Bars Coercive Action in Fake GST ITC Investigations if Taxpayers Cooperate

The Chhattisgarh High Court ruled that no coercive measures will be taken against taxpayers if they cooperate with the GST investigation into bogus ITC claims. Harsh Wadhwani, proprietor of Vijay Laxmi Trade Company, and his authorised representative, submitted a writ petition, contesting the proceedings begun by the Directorate General of GST Intelligence (DGGI). The applicants […]

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