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The Hon’ble Delhi High Court in the case of Puneet Batra held that the office, documents, and electronic devices of an advocate are protected by attorney-client privilege and cannot be searched or seized by GST authorities except in exceptional circumstances,
The Hon’ble Delhi High Court in the case of Benito Operations and Technologies Pvt. Ltd. held that once an appeal has been filed against an adjudication order, along with the mandatory pre-deposit as required under Section 107(6) of the CGST Act. The provisional attachment of bank accounts under Section 83 cannot be sustained and is to be set aside.
The Hon’ble Delhi High Court in the case of Chegg India Private Limited held that the Appellate Authority is empowered under Section 107(11) of the CGST Act to comprehensively re-adjudicate refund claims, including considering fresh documents and all periods together, and must avoid the inconsistencies caused by staggered, piecemeal adjudication.
The Hon’ble Delhi High Court in Alkesh Tacker HUF set aside rejection of refund of unutilized Input Tax Credit (“ITC”) worth Rs. 10.05 lakhs on zero-rated exports. The Court held that the Department’s ground that the Letter of Undertaking (“LUT”) was filed “after exports” was specious and untenable, since actual exports commenced only post filing of LUT.
The Hon’ble Delhi High Court in Suresh Kumar held that delay in uploading GST Form DRC-07 on the portal does not render adjudication time-barred since the given case involves several Noticees.
The Delhi High Court has observed that the GST Department ought not to access data from the seized CPU of an advocate without his presence and consent, cautioning that such action could result in a serious breach of confidentiality and attorney-client privilege.
The Hon’ble Delhi High Court in the case of Samyak Jain held that where there is an allegation of impersonation and GSTIN misuse, investigation ought to be conducted by the Economic Offences Wing of Delhi Police, and directed the EOW to submit a status report on the matter.
The Hon’ble Delhi High Court in Rishi Enterprises held that delay in uploading DRC-07 summary order does not invalidate GST adjudication proceedings, service of order via email is valid, and consolidated SCN spanning multiple years is permissible in cases involving fraudulent ITC availment.
THE HON’BLE DELHI HIGH COURT IN THE CASE OF Krishna Chaurasia V/s Additional Director General, Directorate General of GST Intelligence, decided on 6-9-2024
The Hon’ble Delhi High Court in the case of Balaji Trading Co. directed the tax department to process the petitioner’s GST registration cancellation application within four weeks where the business was closed and the department had not acted on the pending application despite all sought information being provided.