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: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

Sun India Pharmacy P Limited v. Hyeto Herbals Private Limited

07 May 2025 · Amit Bansal · 2025:DHC:3623

The Delhi High Court granted permanent injunction and awarded damages to the plaintiff for trademark and copyright infringement and passing off against the defendant's mala fide use of identical marks and trade dress.

civil appeal_allowed Significant trademark infringement passing off copyright infringement permanent injunction

M/S RAMWAY FOODS LIMITED v. RAJENDRA SHARMA & ANR.

07 May 2025 · Amit Bansal · 2025:DHC:3624

The Delhi High Court granted permanent injunction and damages to the plaintiff for trademark infringement and passing off where the defendants adopted deceptively similar marks and failed to defend the suit.

civil appeal_allowed Significant trademark infringement passing off permanent injunction Order VIII Rule 10 CPC

M/S PERFECT TRADING CO. v. COMMISSIONER OF CUSTOMS & ORS

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3550-DB

The Delhi High Court provisionally released seized Roasted Areca Nuts for industrial use despite conflicting safety reports, directing Customs to adjudicate the matter while ensuring the goods are not used for human consumption.

administrative petition_allowed Significant Roasted Areca Nuts Customs seizure Advance Ruling Food Safety and Standards Authority of India

Ebixcash Mobility Software India Limited v. Sales Tax Officer Class II Avatoward 101 Zone 9

07 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3548-DB

The Delhi High Court set aside a GST demand order against a company undergoing CIRP, directing a fresh hearing and allowing submission of additional documents to ensure fair adjudication.

administrative appeal_allowed Significant GST registration Corporate Insolvency Resolution Process TDS credit Notification no.11/2020