Delhi High Court

92,628 judgments

Year:

Toshniwal Electricals Pvt Ltd v. Govt of NCT of Delhi

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3565-DB

The Delhi High Court set aside a cryptic GST assessment order for lack of proper hearing and consideration, remanding the matter for fresh adjudication while leaving the validity of related GST notifications open pending Supreme Court review.

administrative appeal_allowed Significant Goods and Services Tax Section 168A GST Act Show Cause Notice Personal Hearing

Mahavir Ispat Udyog v. Commissioner of Delhi Goods and Service Tax

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3566-DB

The Delhi High Court set aside a non-speaking GST demand order for lack of 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 Show Cause Notice Personal Hearing

Indus Environmental Services Pvt Ltd v. Govt of NCT of Delhi

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3799-DB

Delhi High Court set aside ex parte GST demand order for lack of natural justice and remanded for fresh adjudication, leaving validity of impugned notifications to Supreme Court.

tax appeal_allowed Significant Section 168A GST Act Notification validity Principles of natural justice Show Cause Notice

Garg Agency v. Commissioner of DGST & Ors.

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3884-DB

The Delhi High Court set aside an ex-parte GST adjudication order and granted the petitioner another opportunity to be heard, while leaving the validity of the impugned notifications pending before the Supreme Court.

tax appeal_allowed Significant Goods and Services Tax Section 168A GST Act Validity of notifications Show Cause Notice

Aradhna Bags v. Union of India

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3877-DB

The Delhi High Court set aside an ex-parte GST adjudication order due to lack of effective notice and hearing, while leaving the validity of extension notifications under Section 168A of the GST Act open pending Supreme Court decision.

tax appeal_allowed Significant GST Act Section 168A Show Cause Notice Natural Justice

R K Plastic v. Commissioner of DGST & Ors.

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3870-DB

Delhi High Court set aside ex-parte GST adjudication order and remanded for fresh hearing after petitioner failed to avail opportunity, while leaving validity of impugned notifications to Supreme Court.

tax appeal_allowed Significant Goods and Services Tax Section 168A CGST Act Notification validity Show Cause Notice

Saad Minhaj v. Sales Tax Officer Class II/AVATO

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3869-DB

The Delhi High Court set aside a cryptic GST adjudication order for violating natural justice and remanded the matter for fresh adjudication, leaving the validity of impugned GST notifications pending before the Supreme Court.

administrative remanded Significant Section 168A Central GST Act Notification validity Principles of natural justice Show Cause Notice

Luxmi Jewellers v. Commissioner of DGST & Ors.

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3796-DB

The Delhi High Court set aside a cryptic GST adjudication order, allowing the petitioner to file a fresh reply and be heard, while leaving the validity of the impugned notifications pending before the Supreme Court.

administrative appeal_allowed Significant Goods and Services Tax Section 168A CGST Act Notification validity Show Cause Notice

Monika Narang v. Union of India & Anr.

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3876-DB

The Delhi High Court allowed the petitioner to file an appeal against a GST demand order despite pending challenges to the notification's validity before the Supreme Court, refraining from interfering under writ jurisdiction.

tax petition_dismissed Significant Section 168A GST Act Notification No. 56/2023 Central Tax GST Council recommendation appeal under Section 107 GST Act

Sanjay Narang v. Union of India & Anr.

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3868-DB

The Delhi High Court set aside an ex-parte GST adjudication order due to lack of proper notice and hearing, directing fresh adjudication while leaving the validity of the underlying GST notifications pending before the Supreme Court.

tax appeal_allowed Significant GST Act Section 168A Show Cause Notice Natural Justice

Monika Narang v. Union of India & Anr.

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3795-DB

The Delhi High Court set aside an ex-parte GST adjudication order for lack of proper notice and hearing, remanding the matter for fresh adjudication while leaving the validity of the impugned notifications to the Supreme Court.

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

Sumit Enterprises v. Sales Tax Officer Class II Avato Ward 63 & Ors.

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3832-DB

The Delhi High Court set aside an ex parte GST adjudication order for denial of personal hearing due to inadequate notice on the GST portal and remanded the matter for fresh hearing, leaving the validity of the impugned notifications to be decided by the Supreme Court.

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

Korea Marine Transport Co Ltd v. Sales Tax Officer Class II/Avato, Ward 204 & Ors.

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3863-DB

The Delhi High Court set aside an ex-parte GST adjudication order due to denial of effective notice and hearing, remanding the matter for fresh adjudication while leaving the validity of extension notifications open pending Supreme Court decision.

administrative appeal_allowed Significant Section 168A Central GST Act Show Cause Notice Natural Justice GST Council Recommendation

A S International v. Sales Tax Officer Class II Avato Ward 61

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3790-DB

Delhi High Court set aside an ex parte GST adjudication order for lack of personal hearing and remanded the matter for fresh hearing, leaving the validity of related GST notifications pending before the Supreme Court.

administrative appeal_allowed Significant Goods and Services Tax Section 168A GST Act Notification validity Principles of natural justice

Sumit Enterprises v. Sales Tax Officer Class II Avato Ward 63

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3780-DB

The Delhi High Court set aside a GST demand order passed without proper notice and hearing, remanding the matter for fresh adjudication while leaving the validity of related GST notifications pending before the Supreme Court.

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

Jai Industries v. Govt. of NCT of Delhi

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3786-DB

The Delhi High Court set aside an order passed without considering the petitioner’s reply and directed fresh adjudication with a personal hearing, while leaving the validity of GST notifications pending before the Supreme Court.

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

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