#dggi

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GST demand on ITC reversal set aside as parallel proceedings by DGGI and jurisdictional officer were held impermissible

DLF Home Developers Limited v. Sales Tax Officer Class II, AVATO Ward 107, Special Zone-12, Delhi & Anr. Court: Delhi High CourtPetition: W.P.(C) 11052/2024Category of Dispute: Input Tax Credit – Reversal on non-business transactions and exempt suppliesDate of Judgment: 04 September 2024Relevant Provisions: Section 73 and Section 6(2)(b) of the CGST Act, 2017 Facts The petitioner, DLF Home…

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Writ petition dismissed as the Court held that the petitioner had an efficacious statutory appellate remedy, particularly when the GST registration was cancelled due to non-response to the show-cause notice and repeated PV findings of non-existence at place of business.

CASE SUMMARY GST cancellation upheld; petitioner relegated to appellate remedy as non-appearance vitiated writ maintainability Case Title: M/s AK Enterprises Through Its Proprietor Sh. Ankit Kumar v. Sales Tax Officer Class II / AVATO Ward 75, Zone 7, Delhi & Anr.Court: High Court of DelhiPetition No.: W.P.(C) 5962/2024Date of Judgment: 04.09.2024Statutory Provisions Involved: Section 29, CGST…

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SCN challenge dismissed as Circular 7.1 empowered Additional/Joint Commissioner Thane with all-India jurisdiction to adjudicate DGGI cases based on highest-demand GSTIN link

Case Summary: Ms. Aasanvish Technology Pvt. Ltd. & Ors. v. DGGI, Delhi Zonal Unit Delhi High Court | W.P.(C) 15221/2023 | Decided on 24.11.2023Category: Jurisdiction – Adjudication of DGGI Show Cause NoticesRelevant Provisions: Sections 3, 5, 70, 73/74 of the CGST Act; Notification No. 02/2022-CT dated 11.03.2022; CBIC Circulars dated 09.02.2018 & 12.03.2022Source: Facts of the Case (Paras…

SCN challenge dismissed as Circular 7.1 empowered Additional/Joint Commissioner Thane with all-India jurisdiction to adjudicate DGGI cases based on highest-demand GSTIN link

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Garnishee order quashed as no ascertainable liability was admitted or payable by GAIL to the contractor and Section 87(b) could not be invoked in absence of a ‘due’ amount

Case Details Case Title: GAIL (India) Limited v. Directorate General of GST Intelligence & Anr. Court: High Court of Delhi Citation: 2023:DHC:2400-DB (as noted on page 1) Petition No.: W.P.(C) 5056/2018 & CM 54995/2022 Date of Judgment: 29 March 2023 Category of Dispute: Recovery Proceedings / Garnishee Proceedings Relevant Provision Invoked: Section 87(b) of the Finance Act, 1994…

Garnishee order quashed as no ascertainable liability was admitted or payable by GAIL to the contractor and Section 87(b) could not be invoked in absence of a ‘due’ amount

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Provisional attachment of bank accounts quashed as petitioners were neither taxable persons nor persons covered under Section 122(1A), rendering the action ultra vires Section 83 of the CGST Act.

Sakshi Bahl & Anr. v. Principal Additional Director General, DGGIDelhi High Court | W.P.(C) 3986/2023 | Judgment dated 29.03.2023 | Issue: Provisional Attachment under Section 83 of CGST Act Court, Case & Statutory Matrix Case Title: Sakshi Bahl & Anr. v. Principal Additional Director General, DGGI Court: High Court of Delhi Petition No.: W.P.(C) 3986/2023 Judgment Date: 29 March…

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Parallel GST investigations consolidated as the Delhi High Court held that Section 6(2)(b) does not bar transfer of proceedings and permits consolidation to prevent multiplicity and taxpayer prejudice.

Case Title, Court & Statutory Matrix Case: Amit Gupta v. Union of India & Ors.Court: High Court of DelhiPetition No.: W.P.(C) 8625/2022 & CM APPL. 25934/2022Date of Judgment: 04.09.2023Relevant Provisions: Section 6(2)(b), Section 67(2), Section 74 of the Central Goods and Services Tax Act, 2017.Category: Parallel proceedings ― Jurisdiction ― Cross-empowerment ― Investigation…

Parallel GST investigations consolidated as the Delhi High Court held that Section 6(2)(b) does not bar transfer of proceedings and permits consolidation to prevent multiplicity and taxpayer prejudice.

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GST bail condition modified as Court held that passport cannot be retained by DGGI or trial court when Passports Act is the exclusive code

Case Title: Tarun Jain v. Directorate General of GST Intelligence (DGGI)Court: High Court of DelhiPetition: Bail Application No. 3771/2021 – Application for modification of bail conditionsCategory: Criminal proceedings arising from GST investigation – Release of PassportDate of Order: 19 September 2023Relevant Statutes: Section 10, Passports Act, 1967 Section 104, CrPC (referred for comparative…

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Silver seizure quashed as the Court held that Section 67 CGST Act does not empower officers to seize valuable assets merely because they allegedly represent unaccounted wealth.

Case Title, Court, Petition No., Relevant Sections, Category, Date M/s. Narendra Polypack Industries v. Additional Director General, Directorate General of GST Intelligence & Ors.Delhi High CourtW.P.(C) 8300/2023Relevant Sections: Section 67(2), Section 130 of the CGST ActCategory: Search & Seizure – Legality of Seizure of Non-Trade GoodsDate of Order: 10.11.2023Source: Facts (with Para…

Silver seizure quashed as the Court held that Section 67 CGST Act does not empower officers to seize valuable assets merely because they allegedly represent unaccounted wealth.