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Delhi High Court
The Court noted that the Petitioner has an alternative remedy of filing an application for revocation of the retrospective cancellation under Section 30 of the Central Goods and Services Tax Act, 2017 (CGST Act). It observed…
Read digestThe Court held that as far as the first issue is concerned, the matter is covered by the judgment passed in Aakash Gupta’s case (supra). As to the second argument, the Court did not find it…
Read digestAs far as the first issue is concerned, the matter is covered by the judgment passed in Aakash Gupta's case (supra). As to the second argument, this Court does not find it appropriate to issue any…
Read digestThe Court held that the Petitioner has an alternative remedy of appeal under Section 107 of the CGST Act. The Court observed that the aspects raised by the Petitioner can be examined by the Appellate Authority…
Read digestThe Court held that it was not inclined to examine the merits of the individual demands in exercise of jurisdiction under Article 226 of the Constitution. The Court observed that the Order-in-Original deals with six separate…
Read digestThe Court held that the subsequent amendment requiring pre-deposit would not alter the right of the Petitioners to avail the appellate remedy in respect of proceedings initiated by the SCNs issued prior to the amendment. It…
Read digestThe Court granted permission to withdraw the present Writ Petition. The Petitioner was granted liberty to apprise the authorities of the order passed by the Supreme Court in GMR Airport Infrastructure Ltd. The Court ordered accordingly.…
Read digestThe Court held that the Petitioner, if so advised, may avail the remedy of appeal before the GSTAT. It shall be open to the Petitioner to file an application under Section 14 of the Limitation Act,…
Read digestIn W.P.(C) 11899/2024, W.P.(C) 6123/2024, W.P.(C) 8208/2024 and W.P.(C) 9388/2024, the Writ Petitions were disposed of with a direction to the Adjudicating Authority to adjudicate and dispose of DVAT-21 within a period of four weeks from…
Read digestThe Court allowed the appeal and set aside the penalty of Rs. 4,50,000/- imposed under Section 78 of the Act of 1994. It held that the communications dated 11.09.2006 and 20.11.2007 bore out the Appellant's submission…
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