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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.
K.S. Impex Ltd. v. Commissioner of Delhi Goods and Services Tax & Anr.
The Delhi High Court set aside ex-parte GST demand orders due to improper notice and remanded the matter for fresh adjudication, leaving the validity of extension notifications pending before the Supreme Court.
Salak Chand Proprietor of S K Associates v. Union of India & Ors.
The Delhi High Court set aside GST demand orders passed without proper notice and hearing, remanding the matter for fresh adjudication while leaving the validity of extension notifications pending Supreme Court decision.
DEV ENTERPRISES v. COMMISSIONER OF DGST
The Delhi High Court dismissed the writ petition challenging GST show cause notice and order, allowed filing of appeal beyond limitation due to pending Supreme Court adjudication on validity of extension notifications under Section 168A of the CGST Act.
M/S Divine Creations v. AVATO, Ward 07, Delhi State Goods and Services Tax & Anr.
The Delhi High Court set aside an ex-parte GST adjudication order due to denial of proper notice on the GST portal and remanded the matter for fresh hearing, leaving the validity of the extension notification pending before the Supreme Court.
Abdul Gaffar Prop. M/s Farhad Traders v. Union of India & Anr.
The Delhi High Court set aside a GST adjudication order passed without personal hearing, directing fresh consideration of the petitioner's reply, while leaving the validity of the impugned notification to the Supreme Court's pending decision.
N B Enterprises v. The Principal Commissioner of Delhi Goods and Service Tax & Ors.
The Delhi High Court set aside ex-parte GST adjudication orders due to procedural lapses in notice communication, remanding the matter for fresh hearing while leaving the validity of the impugned notification open pending Supreme Court decision.
Rahul Singhal Proprietor Shivalik Enterprises v. The Commissioner, Central Tax, (Delhi West) Engg. India Ltd. & Ors.
Delhi High Court set aside order denying Input Tax Credit and directed fresh adjudication with personal hearing, leaving validity of GST notifications pending Supreme Court decision.
VR Surat Private Limited v. Amit Sinha
The Delhi High Court held that the seat of arbitration at New Delhi confers jurisdiction to appoint an arbitrator under Section 11 of the Arbitration and Conciliation Act, 1996, limiting judicial scrutiny to prima facie existence of the arbitration agreement.