Delhi High Court ruled that a pre-deposit made under the Central Excise head satisfies the statutory requirement when the Service Tax portal is non-functional, allowing the appeal to proceed on merits.
The High Court rejected the writ petition challenging GST demand for alleged fraudulent ITC, citing the complexity of factual issues. Petitioners are allowed to appeal under Section 107 of the CGST Act.
The Court held that delayed TDS deposit and the petitioner’s role as Managing Director raise factual issues requiring trial, rejecting the plea for quashing.
The High Court dismissed the writ petition challenging ITC demands, noting that an alternative statutory remedy under Section 107 of the CGST Act is available and must be pursued.
Court held that directing a ₹5-crore deposit was unwarranted since the disputed issues had been consistently decided in favour of the assessee. The order was set aside.
Ram Ashish Vs Union of India & Ors. (Delhi High Court) The Delhi High Court delivered its order in a petition filed under Article 226 of the Constitution of India, challenging the cancellation of the petitioner’s GST registration dated 21st March, 2025, which was applied retrospectively from 14th June, 2024. The petitioner, operating from premises […]
The Court remanded the matter after finding the tax order was passed without giving the petitioner an opportunity to reply or be heard. The case will be reconsidered, subject to the Supreme Court’s ruling on the relevant notifications.
The Court held that a statement under Section 108 of the Customs Act cannot replace statutory procedures. The gold bar seized at IGI Airport must be reviewed following proper notice and hearing.
The Court dismissed a challenge to a bank account attachment after finding material facts concealed, including ongoing investigations and alleged fraudulent ITC. The ruling affirms that objections must be raised through the statutory mechanism under Rule 159(5).
The Court observed that marketing services for a foreign university prima facie constitute export of services, making the petitioner eligible for GST refund.
