#gst demand

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GST demand and show cause notice set aside as denial of reasonable opportunity and cryptic adjudication violated principles of natural justice

Case Reference Federal Bank Ltd v. Assistant Commissioner, DGSTHigh Court of DelhiW.P.(C) 1960 of 2024Section 73 of the Central Goods and Services Tax Act, 2017Category of dispute: Input Tax Credit / Output Tax demand – Procedural violationDate of judgment: 12 February 2024 Facts The petitioner, a scheduled banking company, was issued a show cause notice dated 23.09.2023 alleging…

GST demand and show cause notice set aside as denial of reasonable opportunity and cryptic adjudication violated principles of natural justice

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GST demands set aside as parallel adjudications for the same tax period were held impermissible, warranting fresh consolidated adjudication

Case Reference Dinesh Kumar Varma v. Sales Tax Officer, Class-II, AVATO Ward-93, Zone-8, DelhiDelhi High CourtW.P. (C) 5487/2024Section 73, Central Goods and Services Tax Act, 2017Category: GST Demand – Parallel Show Cause Notices / Natural JusticeDate of Judgment: 22 April 2024 Facts The petitioner challenged an adjudication order dated 25.12.2023 passed under Section 73 of the CGST Act, 2017,…

GST demands set aside as parallel adjudications for the same tax period were held impermissible, warranting fresh consolidated adjudication

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GST demand proceedings stayed as adjudication order under Section 73 was held prima facie unreasoned and passed without dealing with taxpayer’s reply

DHL Express India Private Limited v. Goods and Services Tax Council & Ors.Delhi High Court — W.P.(C) 9753/2024Order dated 18 July 2024Category of dispute: GST demand / Limitation / Validity of special audit / Unreasoned adjudication orderRelevant provisions: Section 73, Section 66, Section 168A of the CGST Act, 2017; corresponding provisions of the DGST Act, 2017 Facts The writ petition was…

GST demand proceedings stayed as adjudication order under Section 73 was held prima facie unreasoned and passed without dealing with taxpayer’s reply

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GST demand partly set aside and remanded as adjudication was held vitiated by non-application of mind to taxpayer’s detailed reply

M/s Delhi MSW Solutions Limited v. Assistant Commissioner of State Tax & Ors. Delhi High Court – W.P.(C) 5236/2024Date of judgment: 22 May 2024Relevant provisions: Sections 73, 75(3) of the Central Goods and Services Tax Act, 2017Category of dispute: Input Tax Credit – Adjudication under Section 73 / Violation of principles of natural justice Facts The petitioner, M/s Delhi MSW Solutions…

GST demand partly set aside and remanded as adjudication was held vitiated by non-application of mind to taxpayer’s detailed reply

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GST demand quashed as adjudication order was held invalid for being cryptic and passed in breach of principles of natural justice

M/s D.C. Sales through Proprietor Dinesh Bansal High Court of DelhiWrit Petition (Civil)Section 73, Central Goods and Services Tax Act, 2017Category of Dispute – Demand | Input Tax Credit | Procedural ViolationDate of Judgment – 12 February 2024 Facts The petitioner, a registered taxable person, was issued a show cause notice dated 25.09.2023 proposing demand on multiple counts including alleged…

GST demand quashed as adjudication order was held invalid for being cryptic and passed in breach of principles of natural justice

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GST demand set aside and matter remanded as mismatch between GSTR-01 and GSTR-09 was attributable to acknowledged GST portal technical glitch

Celebi Delhi Cargo Terminal Management India Pvt. Ltd. v. Sales Tax Officer, New Delhi Court: High Court of DelhiPetition No.: W.P.(C) 7655/2024Relevant Provision: Section 73 of the CGST Act, 2017 read with corresponding provisions of the DGST ActCategory of Dispute: Output tax liability – GSTR-01 vs GSTR-09 mismatch; Excess demand due to system errorDate of Judgment: 17 September 2024 Facts The…

GST demand set aside and matter remanded as mismatch between GSTR-01 and GSTR-09 was attributable to acknowledged GST portal technical glitch

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Demand under Section 73 quashed as the GST authority failed to consider the taxpayer’s detailed reply and passed a cryptic order without application of mind

CASE SUMMARY Bagga Link Motors Ltd. v. Commissioner, State GST, Delhi & Anr., Delhi High Court, W.P.(C) 5903/2024 — Order dated 26.04.2024 — Section 73, CGST Act — Category: Demand (Cryptic Order / Natural Justice Violation) Facts (Paras 1–5) The petitioner, Bagga Link Motors Limited, challenged the adjudication order dated 30.12.2023, whereby a substantial GST demand of ₹10,43,36,362 under…

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GST demand and recovery notices quashed as ex parte orders were passed without service of show-cause notice after registration cancellation

Case Title: M/s. Ebix Smartclass Educational Services Pvt. Ltd. v. Commercial Tax Officer & Anr.Court: High Court of Karnataka at BengaluruPetition No.: W.P. No. 34351 of 2024 (T-RES)Date of Judgment: 8 January 2025Category of Dispute: Adjudication and Recovery — Opportunity of HearingRelevant Sections: Section 73 and 75(4) of the CGST Act, 2017; Rule 142 of the CGST Rules, 2017 Facts (Paras…

GST demand and recovery notices quashed as ex parte orders were passed without service of show-cause notice after registration cancellation