Delhi High Court

36,659 judgments

Year:

M/S A.S. Builders v. Union of India & Anr.

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3603-DB

Delhi High Court allowed procedural relief to petitioner against GST demand orders while leaving the validity of extension notifications under Section 168A of the GST Act open pending Supreme Court decision.

administrative petition_dismissed Procedural Section 168A Central GST Act Show Cause Notice Notification No. 56/2023 GST Council recommendation

Abdul Gaffar v. Union of India & Anr.

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3602-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 the impugned notifications to the Supreme Court.

administrative appeal_allowed Significant Show Cause Notice GST Portal Additional Notices Tab Section 168A CGST Act

M/S PRIME INTERGLOBE PRIVATE LIMITED v. UNION OF INDIA AND ORS

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3601-DB

The Delhi High Court set aside ex-parte GST adjudication orders due to ineffective notice via a less visible portal tab, remanding the matter for fresh hearing while leaving the validity of extension notifications to the Supreme Court.

administrative appeal_allowed Significant show cause notice GST portal Additional Notices Tab natural justice

Cristoo Arora v. Union of India and Anr

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3600-DB

Delhi High Court set aside ex-parte GST demand order for lack of opportunity to reply, granting petitioner time to file reply and appear for hearing, while leaving validity of extension notifications to Supreme Court.

tax appeal_allowed Significant show cause notice Section 168A Central Goods and Services Tax Act, 2017 extension of time limit

Toshniwal Electricals Pvt Ltd v. Govt of NCT of Delhi

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3579-DB

The Delhi High Court directed adjudication of the petitioner's appeal on merits without limitation bar, while leaving the validity of notifications extending limitation periods under the CGST Act open pending Supreme Court's decision.

tax appeal_allowed Significant Input Tax Credit Section 168A CGST Act Limitation period extension GST Council recommendation

M/S GRILLED ROTI v. COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANR.

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3588-DB

The Delhi High Court set aside an ex-parte GST demand order against a petitioner denied portal access due to retrospective registration cancellation, granting time to file replies and personal hearing, while leaving the validity of limitation-extending notifications pending before the Supreme Court.

tax appeal_allowed Significant GST registration cancellation show cause notice Section 168A CGST Act limitation period extension

Superb Galaxy v. Commissioner of DGST

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3589-DB

The Delhi High Court set aside an ex-parte GST adjudication order for violation of natural justice, granting the petitioner an opportunity to be heard, while leaving the validity of related GST notifications open pending Supreme Court adjudication.

administrative appeal_allowed Significant natural justice show cause notice GST notifications Section 168A CGST Act

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:3597-DB

The Delhi High Court set aside an ex-parte tax demand order for failure to consider the petitioner's detailed reply and remanded the matter for fresh adjudication with personal hearing, leaving the validity of GST notifications pending before the Supreme Court.

tax appeal_allowed Significant Section 168A GST Act Show Cause Notice Personal Hearing Ultra Vires

M/S Krishna Enterprises v. Govt of NCT of Delhi

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3599-DB

The Delhi High Court remanded a tax adjudication matter for fresh hearing due to lack of signature and opportunity to reply, leaving the validity of GST notifications pending before the Supreme Court.

tax other Procedural Show Cause Notice Section 168A GST Act Notification No. 56/2023 Personal hearing

Aayushi Hygiene and Care Private Limited v. Commissioner of DGST & Ors.

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3598-DB

The Delhi High Court set aside an ex-parte GST adjudication order due to improper communication of the show cause notice and remanded the matter for fresh hearing, leaving the validity of related GST notifications pending before the Supreme Court.

administrative appeal_allowed Significant show cause notice GST portal Additional Notices Tab Section 168A

M/S. SHUDH HOSPITALITY PRIVATE LIMITED v. GOODS AND SERVICE TAX OFFICER WARD- 44, DELHI

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3595-DB

Delhi High Court permitted belated appeal against GST adjudication order while leaving the validity of extension notifications under judicial consideration before the Supreme Court.

tax appeal_allowed Significant Show Cause Notice Section 73 CGST Act Section 168A CGST Act Validity of GST notifications

Damanpreet Singh v. Union of India

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3591-DB

The Delhi High Court set aside an ex-parte GST adjudication order for lack of proper hearing and remanded the matter, leaving the validity of the impugned notification pending before the Supreme Court.

administrative appeal_allowed Procedural Show Cause Notice Section 168A GST Act Notification No. 56/2023 Central Tax Personal Hearing

Commissioner of Income Tax (International Taxation)-1, New Delhi v. Genpact Services LLC

07 May 2025 · Vibhu Bakhrhu; Tejas Karia · 2025:DHC:3420-DB

The Delhi High Court dismissed the Revenue's appeal holding that penalty under Section 271(1)(c) cannot be imposed on a debatable issue of expenditure classification and that a vague penalty notice is invalid.

tax appeal_dismissed Significant Section 271(1)(c) penalty capital vs revenue expenditure penalty notice validity Income Tax Act 1961

National Food and Beverages v. Commissioner Delhi Goods and Service Tax and Others

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3596-DB

The Delhi High Court set aside ex-parte GST demand orders due to improper service of show cause notices via an obscure GST portal tab, remanding the matter for fresh adjudication with proper hearing, while leaving the validity of related GST notifications open pending Supreme Court review.

administrative appeal_allowed Significant show cause notice service of notice natural justice GST portal

Rinkoo Aggarwal v. Gaurav Sabharwal & Anr.

07 May 2025 · Jyoti Singh · 2025:DHC:3703
Cites 1 · Cited by 0

The Delhi High Court held that a petition under Section 11(6) of the Arbitration and Conciliation Act, 1996 is barred by limitation if filed beyond three years from a valid invocation notice, dismissing the petition for appointment of an arbitrator filed after a seven-year delay.

civil petition_dismissed Significant Arbitration and Conciliation Act, 1996 Section 11(6) Limitation Act, 1963 Article 137

Sunil Kumar Meena and Ors. v. Union of India and Ors.

07 May 2025 · C. Hari Shankar; Ajay Digpaul · 2025:DHC:3463-DB
Cites 0 · Cited by 1

The Delhi High Court permitted the petitioners to withdraw their writ petition as it was rendered infructuous by the issuance of appointment letters.

administrative petition_allowed writ petition infructuous petition withdrawal of petition appointment letters

Kashmiri Lal v. State & Anr.

07 May 2025 · Amit Mahajan · 2025:DHC:3400

The Delhi High Court upheld dismissal of a complaint against a police officer for lodging a false FIR, holding that prior sanction under Section 197 CrPC is mandatory and no prima facie case was made out for prosecution.

criminal petition_dismissed Significant Section 197 CrPC prior sanction public servant prosecution false complaint

Sumitra v. Inder Singh

07 May 2025 · Navin Chawla; Renu Bhatnagar · 2025:DHC:3399-DB

The Delhi High Court dismissed the appeal challenging Family Court orders directing a DNA test, holding that prior consent and voluntary submission justify such direction despite admissions on parentage.

family appeal_dismissed DNA test Family Court parentage consent

DMI Alternatives Private Limited v. Additional Commissioner (Adjudication) & Ors.

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3564-DB

The Delhi High Court dismissed the writ petition challenging a GST demand on fund expenses, holding that contractual interpretation involving factual issues is beyond writ jurisdiction and directing the petitioner to pursue statutory appeals.

tax petition_dismissed writ jurisdiction investment management agreement management fee reimbursable expenses

Securities and Exchange Board of India v. Vijay Laxmi

07 May 2025 · Neena Bansal Krishna · 2025:DHC:3679

The Delhi High Court dismissed SEBI's petition seeking enhancement of sentence against Vijay Laxmi, holding that the trial court rightly considered her medical condition and trial circumstances in awarding a lenient sentence.

criminal appeal_dismissed Significant SEBI Act, 1992 CIS Regulation, 1999 economic offences sentencing discretion