Read all Latest Updates on and about Justice Prathiba M. Singh

Top

Begin typing your search above and press return to search.

Home
»
Justice Prathiba M....

GST Registration Suspended while Taxpayer Was Unable to Access Portal: Delhi HC Retracts Suspension and Directs SCN Reply Opportunity [Read Order]

Thahani Fathima T V

The Delhi HighCourt recently retracted the suspension of Goods and Services Tax (GST) registration of an appellant against whom the department had...

Untimely Issuance of Deficiency Memo not Grounds to Refuse Interest on Delayed GST ITC Refund: Delhi...

Prima Facie Duplication in GST ITC Demands: Delhi HC Flags Dual Recovery of Reversed and Utilised...

Delhi HC sets aside GST SCN as assessee did not get a proper opportunity to be heard [Read Order]

Issue on Availing ITC on Sweetmeat Shop: Delhi HC Directs to File Appeal before Appellate Authority...

Writ Jurisdiction Not Applicable in cases involving fraudulent availment of ITC: Delhi HC Dismisses Petition on Availability of Statutory Remedy [Read Order]

In a recent case, the Delhi High Court held that where cases involving fraudulent availment of ITC are concerned, considering the burden on the exchequer and the nature of impact on the GST regime,...

Forged GST Notices and Aadhaar Card, Fictitious Petitioners: Delhi HC Exposes Organized GST Scam, Reminds Advocates to Verify Documents before Filing Petition

In a sensational turn of events, the Delhi High Court has unearthed a massive fraud involving forged GST ( Goods and Services Tax ) show cause notices, fake Aadhaar cards, and fictitious...

No IGST Payable on Head Office Services Not Cross-Charged to Branches When Full ITC is Available: Delhi HC [Read Order]

In a recent decision, the Delhi High Court held that Integrated Goods and Services Tax (IGST) is not payable on services provided by the Head Office (HO) to its Branch Offices (BOs) when there is...

Delhi HC Declines to Exercise Writ Jurisdiction in Fraudulent GST ITC Case, Follows Mukesh Kumar Garg Precedent [Read Order]

In a recent judgment, the Delhi High Court, relying on the Mukesh Garg Judgment ruled by the same court, ruled that writ jurisdiction cannot be exercised in the case involving fraudulent Input Tax...

GST Cancellation Recall Denied Due to Unpaid Dues Found Later, SCN & Demand known Belatedly: Delhi HC directs to take Alternate Remedy [Read Order]

The Delhi High Court declined to quash a GST ( Goods and Services Tax ) demand order arising from, holding that the proper remedy lies in statutory appeal. The case concerned a petition filed...

Delay cannot be condoned in an appeal u/s 107 of CGST Act: Delhi HC Dismisses Review Petition [Read Order]

In a recent case, the Delhi High Court has held that delay cannot be condoned in an appeal under section 10 of the Central Goods and Service Tax Act, (CGST ), 2017 and dismissed the review petition. ...

Delhi HC directs to appeal under CGST Act against Allegations of availment of fraudulent ITC [Read Order]

The Delhi High Court has directed the assessee to appeal under Section 107 of the Central Goods and Service Tax Act (CGST) 2017 against allegations of availment of fraudulent Input Tax Credit (ITC). ...