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Probe into 108 Firms Reveals Fraudulent GST ITC Availment: Delhi HC Permits SCN to be Contested before Appellate Authority [Read Order]

Avinash Kurungot

The Delhi High Court recently permitted a business entity alleged to have fraudulently availed Goods and Services Tax ( GST ) Input Tax Credit ( ITC...

Pre-Filled SCN Waiver Form Not Legally Valid: Delhi HC Orders Release of Jewellery Upon Payment...

Delhi HC Interprets GST Rule 101(4): Audit Cannot Be Finalised Without Reply from Taxpayer Being...

Duplication of GST Order in Portal: Delhi HC allows opportunity to Reply on SCN [Read Order]

Delhi HC Allows Release of Seized Gold Items After Traveller Agrees to Pay Fine and Customs Duty...

Fraudulent ITC Claims Severely Harm GST System, Writ Jurisdiction to Be Used Sparingly: Delhi HC [Read Order]

In a recent ruling, the Delhi High Court held that fraudulent Input Tax Credit (ITC) claims can seriously harm the GST system and that writ jurisdiction should be used sparingly in such cases. ...

Validity of GST Notification on Time Extension u/s 73 Now Before Supreme Court: Delhi HC Denies to Address [Read Order]

In a recent decision, the Delhi High Court declined to examine the validity of GST Notification No. 9/2023, which extends the time limit for adjudication under Section 73 of the CGST Act, stating...

Rs. 2.38 crores GST demand due to Non reconciliation between GSTR-01 & GSTR-09: Delhi HC Directs to accept Rectification Application filed by L& T Ltd

The Delhi High Court directed to accept the rectification application filed by Larsen & Toubro Limited (L&T) as the demand of Rs. 2.38 crores Goods and Service Tax (GST) was based on ...

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

The Delhi HighCourt recently retracted the suspension of Goods and Services Tax (GST) registration of an appellant against whom the department had initiated action while he was unable to access the...

Untimely Issuance of Deficiency Memo not Grounds to Refuse Interest on Delayed GST ITC Refund: Delhi HC [Read Order]

20th May, 2025The Delhi High Court recently clarified that a delay by the tax authorities in issuing a deficiency memo to a taxpayer cannot be used as a reason to refuse or limit the payment of...

Prima Facie Duplication in GST ITC Demands: Delhi HC Flags Dual Recovery of Reversed and Utilised ITC, Allows Appeal with Limited Pre-Deposit [Read Order]

The Delhi High Court observed that there is a duplication in the demand under Goods and Services Tax ( GST ) Input Tax Credit ( ITC ) on the sweet shop-cum-restaurant. It has directed to approach...

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

The Delhi High Court set aside the Goods and Service Tax (GST) Show cause notice (SCN) issued on finding that the assessee did not get a proper opportunity to be heard and remanded the matter back...