Delhi High Court

36,653 judgments

Year:

TC Components India Private Limited v. Assistant Commissioner, Central Goods and Services Tax Delhi North

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3862-DB

The Delhi High Court declined to interfere with GST adjudication orders pending Supreme Court's decision on the validity of extension notifications, allowing the petitioner to file appeals with prescribed pre-deposit.

administrative petition_dismissed Significant Section 168A CGST Act Validity of GST notifications Writ jurisdiction Adjudication orders

M/S. MOHAN INTERNATIONAL v. Union of India and Ors.

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3811-DB

The Delhi High Court restored the petitioner's GST appeal dismissed on limitation grounds, directing adjudication on merits while leaving the validity of impugned notifications pending before the Supreme Court.

tax appeal_allowed Significant Central Goods and Services Tax Act, 2017 Section 168A CGST Act Section 107 CGST Act limitation

Delhi Chromewell v. Commissioner Delhi Goods and Service Tax and Others

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3789-DB

Delhi High Court dismissed the writ petition challenging GST notifications and orders, directing the petitioner to pursue statutory appeal while leaving the validity of the notifications open pending Supreme Court decision.

tax petition_dismissed Significant Central Goods and Services Tax Act, 2017 Section 168A CGST Act Notification No. 9/2023 Show Cause Notice

Balaji Sales v. Govt of NCT of Delhi & Ors.

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3856-DB

The Delhi High Court dismissed the writ petition challenging GST Show Cause Notice and related notifications for concealment of facts and directed the petitioner to pursue statutory appellate remedies pending Supreme Court adjudication on the notifications' validity.

tax petition_dismissed Show Cause Notice GST notifications Section 168A CGST Act Writ petition under Article 226

Vicky Jain v. Union of India & Anr.

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3801-DB

The Delhi High Court remanded the GST adjudication to afford the petitioner a personal hearing and left open the validity of extension notifications pending Supreme Court's decision.

tax appeal_allowed Significant Show Cause Notice Section 168A GST Act Notification No. 56/2023-Central Tax Personal Hearing

Neelgiri Poly Plast v. Commissioner Delhi Goods and Service Tax and Others

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3787-DB

The Delhi High Court set aside a GST demand order passed without personal hearing and remanded the matter for fresh adjudication, leaving the validity of the impugned notifications pending before the Supreme Court.

administrative appeal_allowed Significant Goods and Services Tax Section 168A CGST Act Show Cause Notice Natural Justice

M/S OAK SHIPPING SERVICES PVT. LTD. v. Union of India

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3802-DB

Delhi High Court set aside ex-parte GST demand order for failure to afford hearing, permitting petitioner to file reply and be heard, while leaving validity of impugned GST notifications to Supreme Court.

tax appeal_allowed Significant Show Cause Notice Principles of Natural Justice Section 73 CGST Act Section 168A CGST Act

Anmol Purse and Wallet v. Govt of NCT of Delhi through Chief Secretary & Ors.

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3857-DB

The Delhi High Court set aside a tax adjudication order for procedural irregularities and remanded the matter for fresh consideration, leaving the validity of GST notifications pending before the Supreme Court.

tax appeal_allowed Significant Show Cause Notice GST Act Section 168A Notification validity

Govind Aggarwal v. Union of India

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3785-DB

The Delhi High Court upheld the impugned GST demand order while permitting the petitioner to file an appeal without limitation bar pending the Supreme Court’s decision on the validity of the challenged notification.

tax petition_dismissed Significant Central Goods and Services Tax Act, 2017 Notification No. 56/2023 Section 168A CGST Act GST Council recommendation

Go Auto Private Limited v. Union of India & Ors.

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3781-DB

The Delhi High Court set aside an ex-parte GST adjudication order due to improper service of notice via an inaccessible portal tab, remanding the matter for fresh adjudication while leaving the validity of the extension notifications open pending Supreme Court decision.

administrative appeal_allowed Significant Show Cause Notice GST portal Additional Notices Tab Section 168A Central GST Act

M/S Kessels Engineering Works Pvt Ltd v. Govt of NCT of Delhi

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3804-DB

The Delhi High Court set aside an ex-parte order due to non-downloadable Show Cause Notice, directing fresh notice and hearing while leaving the validity of GST notifications pending before the Supreme Court.

administrative appeal_allowed Significant Show Cause Notice Section 168A GST Act Validity of Notifications Opportunity of Hearing

R L ENTERPRISES v. COMMISSIONER OF STATE GOODS AND SERVICE TAX DELHI

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3816-DB

Delhi High Court set aside ex-parte GST adjudication order and granted petitioner opportunity to file reply and be heard, leaving validity of extension notification under Section 168A CGST Act pending before Supreme Court.

tax appeal_allowed Significant Show Cause Notice Section 168A CGST Act Notification No. 56/2023-Central Tax Principles of Natural Justice

R L ENTERPRISES v. COMMISSIONER OF STATE GOODS AND SERVICE TAX DELHI

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3817-DB

Delhi High Court allowed the petitioner an opportunity to file reply and be heard in GST adjudication proceedings pending the Supreme Court's decision on the validity of time-extension notifications under Section 168A of the CGST Act.

tax appeal_allowed Significant Show Cause Notice Goods and Services Tax Section 168A CGST Act Notification No. 56/2023

Sonu Kumar Maurya v. Sales Tax Officer Avato & Ors.

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3805-DB

The Delhi High Court set aside ex-parte GST demand orders passed without proper notice and hearing, remanding the matter for fresh adjudication while leaving the validity of the impugned notification to the Supreme Court.

administrative appeal_allowed Significant Show Cause Notice Section 168A CGST Act Notification No. 56/2023 Natural Justice

KMTC (India) Private Limited v. Sales Tax Officer Class II/AVATO, Ward 94 & Ors.

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3860-DB

The Delhi High Court set aside an ex-parte GST adjudication order passed without personal hearing due to non-communication of notices on the GST portal and remanded the matter for fresh adjudication, leaving the validity of extension notifications pending before the Supreme Court.

administrative appeal_allowed Significant Goods and Services Tax Section 168A GST Act Show Cause Notice Natural Justice

Aquawell International v. Commissioner Delhi Goods and Service Tax and Other

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3806-DB

Delhi High Court set aside ex-parte GST demand orders and restored appeal for adjudication on merits, emphasizing fair hearing and leaving validity of extension notifications to Supreme Court.

administrative appeal_allowed Significant Show Cause Notice Section 168A CGST Act Natural Justice Personal Hearing

Vijay Singhal v. M/S Sangeeta Furniture Concepts

07 May 2025 · Vibhu Bakhru; Tejas Karia · 2025:DHC:3843-DB

The High Court allowed the appeal, set aside the decree passed without considering defence due to procedural non-compliance, and restored the suit with directions to file mandatory affidavits and pay costs.

civil appeal_allowed Significant affidavit of admission/denial of documents striking off defence commercial suit written statement

Pr. Commissioner of Income Tax (Central), Ludhiana v. Garg Acrylic Ltd.

07 May 2025 · Vibhu BakhrU; Tejas Karia · 2025:DHC:3395-DB

The Delhi High Court dismissed the Revenue's appeal against ITAT's order allowing the assessee's appeal on bogus purchases, holding that additions without direct evidence and below the tax effect threshold are unsustainable.

tax appeal_dismissed Significant Income Tax Act, 1961 Section 260A Section 147 Section 69C

The Commissioner of Income Tax - International Taxation -3 v. SIS LIVE

07 May 2025 · Vibhu BakhrU; Tejas Karia · 2025:DHC:3842-DB

The Delhi High Court dismissed the income tax appeal as the tax effect was below the ₹2 crore threshold prescribed by CBDT Circulars, excluding tax on prior years' losses not reopened.

tax appeal_dismissed Significant tax effect CBDT Circular 05/2024 CBDT Circular 09/2024 threshold limit

The Commissioner of Income Tax - International Taxation -3 v. SIS LIVE

07 May 2025 · Vibhu BakhrU; Tejas Karia · 2025:DHC:3841-DB

The Delhi High Court dismissed the Revenue's appeal holding that tax effect computation excludes losses from prior years with final assessments, as the tax effect was below the ₹2 crore threshold under CBDT Circulars.

tax appeal_dismissed Significant tax effect CBDT Circular 05/2024 CBDT Circular 09/2024 carry forward losses