Delhi High Court
92,628 judgments
Vicky Jain v. Union of India & Anr.
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.
Neelgiri Poly Plast v. Commissioner Delhi Goods and Service Tax and Others
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.
M/S OAK SHIPPING SERVICES PVT. LTD. v. Union of India
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.
Anmol Purse and Wallet v. Govt of NCT of Delhi through Chief Secretary & Ors.
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.
Govind Aggarwal v. Union of India
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.
Go Auto Private Limited v. Union of India & Ors.
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.
M/S Kessels Engineering Works Pvt Ltd v. Govt of NCT of Delhi
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.
R L ENTERPRISES v. COMMISSIONER OF STATE GOODS AND SERVICE TAX DELHI
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.
R L ENTERPRISES v. COMMISSIONER OF STATE GOODS AND SERVICE TAX DELHI
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.
Sonu Kumar Maurya v. Sales Tax Officer Avato & Ors.
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.
KMTC (India) Private Limited v. Sales Tax Officer Class II/AVATO, Ward 94 & Ors.
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.
Aquawell International v. Commissioner Delhi Goods and Service Tax and Other
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.
Vijay Singhal v. M/S Sangeeta Furniture Concepts
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.
Pr. Commissioner of Income Tax (Central), Ludhiana v. Garg Acrylic Ltd.
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.
The Commissioner of Income Tax - International Taxation -3 v. SIS LIVE
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.
The Commissioner of Income Tax - International Taxation -3 v. SIS LIVE
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.
Akash Gupta v. Sales Tax Officer, Class II, Avato, Ward 23- Zone 2
The Delhi High Court set aside a GST adjudication order passed without considering the taxpayer's reply, directing a fresh hearing while leaving the validity of the impugned notification to the Supreme Court's decision.
Raj Kumar Aggarwal v. Union of India
The Delhi High Court set aside an ex-parte GST demand order for lack of personal hearing and remanded the matter, leaving the validity of the impugned notification pending before the Supreme Court.
Cobblerz Shoes v. Principal Commissioner of Delhi Goods and Service Tax & Ors.
The Delhi High Court dismissed the writ petition challenging GST notifications extending adjudication deadlines, leaving validity open pending Supreme Court decision and directing the petitioner to pursue appellate remedies with pre-deposit.
B R Ceramics P Limited v. Commissioner of DGST & Ors.
The Delhi High Court set aside a GST demand order and allowed the appeal to be heard on merits pending the Supreme Court's decision on the validity of notifications issued under Section 168A of the GST Act.