Tag Archives: HIGH COURT OF DELHI

Writ Challenging GST Show Cause Notice Dismissed as Adjudication Authority Must Decide Objections First

By | October 2, 2026
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Writ Challenging GST Show Cause Notice Dismissed as Adjudication Authority Must Decide Objections First Writ Challenging GST Show Cause Notice Dismissed as Adjudication Authority Must Decide Objections First Issue Whether a writ petition under Article 226 challenging a Show Cause Notice (SCN) issued under Section 74 is maintainable when statutory adjudication proceedings have commenced and… Read More »

Constitutional Validity of Section 16(2)(c) Upheld as Recipient Must Prove Supplier Deposited Tax to Claim ITC

By | October 2, 2026
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Constitutional Validity of Section 16(2)(c) Upheld as Recipient Must Prove Supplier Deposited Tax to Claim ITC Issue Whether Section 16(2)(c) of the CGST/DGST Act, 2017—which conditions Input Tax Credit (ITC) on actual tax payment by the supplier to the Government—violates Articles 14 and 19(1)(g) of the Constitution of India. Facts Background: The assessee, a GST-registered… Read More »

Mere Upload Of Order On GST Portal Without Separate Service Does Not Trigger Appeal Limitation Period

By | October 1, 2026
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Mere Upload Of Order On GST Portal Without Separate Service Does Not Trigger Appeal Limitation Period Issue Whether the limitation period for filing a statutory appeal under Section 107 of the CGST Act is triggered when an Order-in-Original is merely uploaded on the GST Common Portal without separate physical service or acknowledgement. Facts The Order-in-Original… Read More »

Section 93(1)(b) Imposing Tax Liability On Legal Representatives Is Constitutionally Valid Under Article 14

By | October 1, 2026
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Section 93(1)(b) Imposing Tax Liability On Legal Representatives Is Constitutionally Valid Under Article 14 Issue Whether Section 93(1)(b) of the CGST Act, 2017—which permits determination and recovery of tax, interest, or penalty liabilities of a deceased person from their legal representative—is constitutionally valid under Article 14, and whether cash seized during investigation can be retained… Read More »

Delay in Filing Revised Return Must Be Condoned to Avoid Double Taxation and Unjust Enrichment

By | September 30, 2026
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Delay in Filing Revised Return Must Be Condoned to Avoid Double Taxation and Unjust Enrichment Delay in Filing Revised Return Must Be Condoned to Avoid Double Taxation and Unjust Enrichment Issue Whether the Principal Chief Commissioner of Income Tax erred in rejecting an application under Section 119(2)(b) seeking condonation of delay to file a belated… Read More »

High Court Refuses Article 226 Intervention as Fact-Based Tax Dispute Requires Statutory Appellate Remedy

By | September 28, 2026
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High Court Refuses Article 226 Intervention as Fact-Based Tax Dispute Requires Statutory Appellate Remedy High Court Refuses Article 226 Intervention as Fact-Based Tax Dispute Requires Statutory Appellate Remedy Issue Whether the High Court should entertain a writ petition under Article 226 of the Constitution challenging an assessment order where the grievance involves factual appreciation regarding… Read More »

Section 148 Notice Without Section 148A(b) Procedure Valid for Searches Conducted Before September 1, 2024

By | September 28, 2026
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Section 148 Notice Without Section 148A(b) Procedure Valid for Searches Conducted Before September 1, 2024 Issue Whether, in cases where a search under Section 132 was conducted between 01-04-2021 and 01-09-2024, the Assessing Officer is justified under Section 152(3) in issuing a notice under Section 148 without first issuing a prior notice under Section 148A(b).… Read More »

Pre-Deposit Amendment for GST Penalty Appeals Does Not Apply Retrospectively to SCNs Issued Prior to October 2025

By | September 26, 2026
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Pre-Deposit Amendment for GST Penalty Appeals Does Not Apply Retrospectively to SCNs Issued Prior to October 2025 Issue Whether the statutory amendment introducing mandatory pre-deposit requirements for filing appeals in penalty-only GST proceedings applies retrospectively to matters where the Show Cause Notices (SCNs) were issued prior to 1 October 2025. Facts Batch Proceedings: A batch… Read More »

CGST order preceding SGST notices valid; writ jurisdiction declined due to available statutory appeal.

By | September 25, 2026
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CGST order preceding SGST notices valid; writ jurisdiction declined due to available statutory appeal. Issue Whether Section 6(2)(b) bars a CGST officer from proceeding under Section 74 when CGST Show Cause Notice (SCN) was issued prior to subsequent notices issued by SGST authorities for overlapping periods. Whether an earlier order under Section 67(7) regarding search… Read More »

Search and Seizure of Advocate’s Premises Is Valid and Advocate-Client Privilege Does Not Bar Statutory Search Under Section 67

By | September 23, 2026
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Search and Seizure of Advocate’s Premises Is Valid and Advocate-Client Privilege Does Not Bar Statutory Search Under Section 67 Issue Whether the search of an advocate’s office cabin and the seizure of digital devices containing client data under Section 67 of the CGST Act is legally valid, or if it is barred by advocate-client professional… Read More »