Delhi High Court sets aside demand order under Section 73 of CGST Act, citing absence of prior show cause notice. Detailed analysis of the judgment provided.
Detailed analysis of the Delhi High Court judgment in Biba Fashion Ltd. vs. Govt of NCT of Delhi case, highlighting flaws in the order and remittal for re-adjudication.
Delhi High Court quashes order in Jullundur Motor Agency Delhi Limited vs. Union of India & Ors. Taxpayer’s detailed reply not considered; court emphasizes the importance of seeking clarification.
Delhi High Court rules in favor of Fresenius Medical Care India, setting IGST at 5% for dialysis machine imports under HSN code 90189031.
Delhi High Court modifies retrospective cancellation of GST registration in Rajat Kapoor Vs Commissioner case. Analysis of the judgment provided.
Delhi High Court sets aside an order denying Input Tax Credit (ITC) due to non-submission of documents not requested, directing re-adjudication.
Delhi High Court quashes GST Show Cause Notice (SCN) for Maple ODC Movers Pvt. Ltd. due to incorrect upload, granting an opportunity for response.
Delhi High Court directs Manpowergroup Services India Pvt. Ltd. to respond to show cause notices regarding irregular input tax credit within 30 days. Full judgment provided.
Delhi High Court orders re-adjudication after finding the denial of excess Input Tax Credit (ITC) claim without stating reasons unjust. Full judgment analysis provided.
Delhi High Court held that denial of input tax credit in respect of services where GST is payable on reverse charge basis, cannot by any stretch be held to be irrational and arbitrary. Thus, deny of input tax credit to service provider who is not liable to pay tax on output services is justified.
