Penalty can be levied on any person under Section 122(1A) of the CGST Act
The Delhi High Court, in Bhupender Kumar case imposed a penalty amounting to approximately Rs.…
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GST Article
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GST Article
Limitation for filing application for refund computable from the date of conciliation agreement crystallising the excess-tax quantum
The Hon’ble Delhi High Court in the case of Delhi Metro Rail Corporation Ltd. held…
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GST Article
Where respondent-assessee was granted bail and no complaint had been filed against him even after 5 years have elapsed since the investigation began, the bail cannot be cancelled
The Hon’ble Delhi High Court in Directorate General of GST Intelligence held that cancellation of…
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GST Article
Refund Cannot Be Denied by Disregarding Binding High Court Order where no stay or appeal is pending
The Hon’ble Delhi High Court in the case Thales India Private Limited held that the…
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GST Article
No relief in high value fraudulent transactions considering serious nature of allegations
The Hon’ble Delhi High Court in the case of Ramesh Kumar Wadhera held that where…
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GST Article
No IGST on supply of services between distinct persons, if recipient unit is entitled for full ITC
The Hon’ble Delhi High Court in M/s KEI Industries Limited held that where no cross-charge…
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GST Article
Parallel Proceedings are not permissible in the GST regime
The Hon’ble Delhi High Court in the case of Sun Automation Ltd. held that parallel…
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GST Article
Personal hearing is mandatory before passing the order
The Hon’ble Delhi High Court in the case of Exide Industries Ltd. set aside the…
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GST Article
High Court directed FIR against petitioners who had obtained GST registration over forged documents
The Hon’ble Delhi High Court in the case of M/s. S.R. Enterprises dismissed the four…
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GST Article
Invocation of writ jurisdiction restricted by Delhi HC when allegation raised regarding fraudulent availment of ITC
The Hon’ble Delhi High Court in the case of M/s. Mahesh Fabrinox Pvt. Ltd. dismissed…