GST DAILY – 346 : HC directs GST authority to return seized items including laptops, CPUs, and mobile phones within 30 days
THE DELHI HIGH COURT IN THE CASE OF Aimlay Pvt. Ltd. V/s Commissioner of Central Tax, Delhi West, decided on 25-7-2024
Tag: Delhi HC
GST DAILY – 340 : GST registration of deceased person can’t be cancelled retrospectively without assigning any reason: HC
THE HON’BLE DELHI HIGH COURT IN THE CASE OF – Varun Kumar Arya V/s Commissioner of Delhi Goods and Service Tax , decided on 31-7-2024
GST DAILY – 327 : GST registration can’t be cancelled with retrospective effect just because assessee failed to file returns: HC
THE HON’BLE DELHI HIGH COURT IN THE CASE OF Alibaba Enterprises V/s Sales Tax Officer Class-II AVATO Ward-83, decided on 1-8-2024
Consolidated SCNs for multiple years are permissible to expose fraudulent ITC
The Hon’ble Delhi High Court in Ambika Traders held that a consolidated SCN for multiple financial years is permissible under the CGST Act, 2017, particularly in cases of fraudulent Input Tax Credit (ITC) availment.
Limitation Period for issuance of SCN under Section 73 of the CGST Act to be interpreted as ‘3 Calendar Months’ and not as 90 days
The Hon’ble Delhi High Court in Tata Play Limited held that the issuance of the Show Cause Notice dated November 30, 2024, was within the limitation prescribed under Section 73(2) of the CGST Act, as “three months” must be interpreted as “three calendar months”, and that sufficient opportunity for personal hearing was afforded to the Petitioner. Therefore, the SCN and the consequent adjudication order were not liable to be set aside.
Cannot harass Advocate with search, unless personally involved in client’s illegality; HC stays summon
The Hon’ble Delhi High Court in the case of Puneet Batra held that any search and seizure conducted at an advocate’s office must be justified by prima facie material showing the advocate’s involvement in alleged illegality, and attorney-client privilege must be respected.
SCN not tenable for non-filing of returns subsequent to date of cancellation of provisional registration
The Hon’ble Delhi High Court in Kamal Kindra held that once the provisional registration was cancelled, the issuance of a subsequent show cause notice for non-filing of returns was untenable. The Court directed that GST registration be deemed cancelled from the date of application for cancellation.
Delhi HC Upholds Civil Suit Decree for Recovery of Advance Payment in Supply Dispute
The Delhi High Court, in the case of GS Marbles held that the statutory bar on filing a written statement beyond the period of 120 days under Order VIII Rule 1 CPC is absolute and non-negotiable, and the Trial Court is precluded from taking such a written statement on record thereafter.
Interim relief against retrospective application GST penalty u/s 122(1A) of the CGST Act prior to January 1, 2021
The Hon’ble Delhi High Court in Parag Garg held that no coercive action shall be taken, where penalty under Section 122(1A) of the CGST Act, 2017 was imposed for transactions conducted prior to the enforcement of the said provision.
Writ Petition Dismissed Against Penalty under Section 122(1A) for Enabling Fraudulent ITC through Fake Firms
The Hon’ble Delhi High Court in the case of Bhupender Kumar declined to entertain the writ petition challenging penalty under Section 122(1A), holding that the petitioner failed to rebut allegations and has an alternative remedy under Section 107 of the CGST Act.