Delhi High Court

92,628 judgments

Year:

M/S FRESH FEEL APPARELS v. UNION OF INDIA & ANR

06 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3568-DB

The Delhi High Court dismissed the writ petition challenging a GST demand order and directed the petitioner to file an appeal, leaving the validity of the impugned notification pending before the Supreme Court.

tax appeal_allowed Significant Central Goods and Services Tax Act, 2017 Section 168A show cause notice appeal under Section 107

M/s Shivam Plastic v. M/s Subhash Manufacturing House

06 May 2025 · Vibhu Bakhru; Tejas Karia · 2025:DHC:3549-DB

The Delhi High Court allowed the appeal to set aside an ex parte decree in a commercial suit due to mitigating circumstances of the defendant's father's illness, subject to deposit of decretal amount and undertaking, restoring the matter for trial.

civil appeal_allowed Significant ex parte decree Order IX Rule 13 CPC sufficient cause setting aside decree

AXIS FINANCE LIMITED v. SHIWENDRA KUMAR YADAV

06 May 2025 · Purushaindra Kumar Kaurav · 2025:DHC:3859
Cites 1 · Cited by 0

The Delhi High Court held that at the Section 11 stage, judicial scrutiny is limited to prima facie existence of an arbitration agreement and appointed a sole arbitrator to adjudicate the disputes between Axis Finance Limited and Shiwendra Kumar Yadav.

civil appeal_allowed Significant Arbitration and Conciliation Act, 1996 Section 11 appointment of arbitrator prima facie existence of arbitration agreement judicial scrutiny in arbitration

Axis Finance Limited v. Ritesh P Akhande

06 May 2025 · Purushaindra Kumar Kaurav · 2025:DHC:3858
Cites 1 · Cited by 0

The Delhi High Court appointed a sole arbitrator under Section 11 of the Arbitration and Conciliation Act, 1996, holding that judicial scrutiny at this stage is limited to prima facie existence of the arbitration agreement without delving into merits.

civil appeal_allowed Significant Arbitration and Conciliation Act, 1996 Section 11 Appointment of arbitrator Scope of judicial scrutiny

Upadhyay v. National Council for Teacher Education

06 May 2025 · Devendra Kumar Upadhyaya, CJ; Tushar Rao Gedela, J · 2025:DHC:3724-DB

Delhi High Court held it has territorial jurisdiction under Article 226(2) to entertain writ petition against NCTE's withdrawal of recognition due to substantial cause of action arising within Delhi, remanding matter for merits consideration.

administrative appeal_allowed Significant territorial jurisdiction Article 226 forum non conveniens NCTE Act 1993

M/S KAVISH ISPAT v. UNION OF INDIA & ORS

06 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3573-DB

The Delhi High Court dismissed the writ petition challenging GST adjudication orders and notifications extending time limits, directing the petitioner to file an appeal and leaving the validity of the notifications to the Supreme Court's pending decision.

administrative petition_dismissed Significant Show Cause Notice Section 168A CGST Act Validity of GST notifications Personal hearing

Gurukirpa Enterprises v. Commissioner of DGST & Ors.

06 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3554-DB

The Delhi High Court set aside an ex-parte GST demand order for violation of natural justice and allowed the petitioner to file a reply and be heard, while leaving the validity of the impugned GST notifications pending before the Supreme Court.

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

M/S RELIANT FACILITY MANAGEMENT PVT. LTD. v. CENTRAL BOARD OF INDIRECT TAXES & ANR.

06 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3553-DB

The Delhi High Court set aside an ex-parte GST adjudication order for lack of personal hearing and directed fresh proceedings, while leaving the validity of extension notifications under judicial consideration by the Supreme Court.

administrative appeal_allowed Significant show cause notice personal hearing GST registration cancellation Section 168A GST Act

Alaknanda Steel v. Commissioner of DGST & Ors.

06 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3555-DB

The Delhi High Court set aside an ex-parte GST adjudication order for failure to afford a personal hearing, granted the petitioner an opportunity to reply, and left the validity of extension notifications under Section 168A of the GST Act open pending Supreme Court adjudication.

tax appeal_allowed Significant GST Act Section 168A show cause notice natural justice

G-TECHNOLOGIES v. COMMISSIONER OF DGST & ORS

06 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3556-DB

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

administrative appeal_allowed Significant show cause notice principles of natural justice Section 168A GST Act extension of time limit

Sangeeta Goel v. Sales Tax Officer, Class II, Avato, Ward 23- Zone 2, Trade and Tax Department, N.C.T. of Delhi

06 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3577-DB

Delhi High Court set aside GST demand and penalty orders passed without considering petitioner's reply or personal hearing, remanding for fresh adjudication while leaving validity of extension notifications to Supreme Court.

tax appeal_allowed Significant GST Act Section 168A Show Cause Notice personal hearing

World Art Press v. Commissioner Delhi Goods and Service Tax

06 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3576-DB

The Delhi High Court set aside an ex-parte GST demand order due to non-communication of the Show Cause Notice and directed fresh adjudication after personal hearing, while leaving the validity of the impugned notifications pending before the Supreme Court.

tax petition_allowed Significant Show Cause Notice Goods and Services Tax Section 168A CGST Act Personal Hearing

Tanishka Steel v. Commissioner Delhi Goods and Service Tax

06 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3574-DB

Delhi High Court set aside GST demand orders passed without proper notice and hearing due to procedural lapses, pending Supreme Court's decision on validity of extension notifications under Section 168A CGST Act.

tax appeal_allowed Significant Show Cause Notice Goods and Services Tax Section 168A CGST Act natural justice

M/S. JINENDER PAPER MART v. SALES TAX OFFICER CLASSII/AVATO WARD 12, ZONE-2, DELHI AND ORS

06 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3572-DB

The Delhi High Court set aside an ex parte GST adjudication order due to denial of hearing caused by suspension of GST registration and remanded the matter for fresh adjudication, leaving the validity of extension notifications pending before the Supreme Court.

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

Fair Deal Cars Pvt. Ltd. v. The Commissioner CGST, Delhi East Commissionerate & Anr.

06 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3571-DB

The Delhi High Court set aside an ex-parte GST adjudication order for failure to provide mandatory pre-consultation notice and personal hearing, remanding the matter for fresh adjudication while leaving the validity of extension notifications to the Supreme Court.

tax appeal_allowed Significant CGST Act 2017 Section 73 CGST Section 168A CGST pre-consultation notice

M/S Reliant Facility Management Private Limited v. Central Board of Indirect Taxes and Customs

06 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3578-DB

The Delhi High Court set aside an ex-parte GST adjudication order for denial of personal hearing and directed fresh proceedings, leaving the validity of extension notifications to the Supreme Court.

administrative appeal_allowed Significant show cause notice natural justice personal hearing GST portal access

M/S SHIVANGI POLY PRODUCT v. UNION OF INDIA & ANR

06 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3562-DB

Delhi High Court dismissed writ petition challenging GST show cause notice and order but granted time to file appeal, pending Supreme Court’s decision on validity of limitation extension notifications under GST Act.

tax petition_dismissed Significant show cause notice limitation GST Act Section 168A

M/S Garg India Plastics v. Union of India & Anr.

06 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3561-DB

The Delhi High Court set aside an ex-parte GST adjudication order for denial of hearing and portal access, granting the petitioner opportunity to reply and be heard, while leaving the validity of the impugned notification to the Supreme Court.

administrative appeal_allowed Significant show cause notice natural justice GST portal access Section 168A GST Act

M/S Hindustan Construction Company Ltd. v. Union of India & Ors.

06 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3559-DB

The Delhi High Court allowed the petitioner to file a rectification application against a GST demand order while leaving the validity of the impugned notification extending adjudication timelines open pending Supreme Court decision.

tax petition_allowed Significant Central Goods and Services Tax Act, 2017 Section 168A Section 161 Notification No. 56/2023-Central Tax

Shree Krishna Steel Traders v. Union of India & Ors.

06 May 2025 · Prathiba M. Singh; Rajneesh Kumar Gupta · 2025:DHC:3563-DB

Delhi High Court permits appeal against GST adjudication order while leaving the validity of extension notifications under Section 168A CGST Act to be decided by the Supreme Court.

tax appeal_allowed Significant Goods and Services Tax Section 73 CGST Act Section 168A CGST Act Adjudication order