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GST Case Laws


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  334 Results

MATRIX ENGINEERS vs. UNION OF INDIA & OTHERS


(Delhi High Court | May 29, 2023)

ORDER 1. The petitioner has filed the present petition essentially seeking directions for the respondent to release the Integrated Goods and Service Tax (hereafter ‘the IGST’) amounting to ?59,91,865/- and the Duty Drawback amount of ?4,10,616/-. 2. This matter was listed before this Court on 02.05.2023 and this Court had passed the following order: “1. The petitioner has filed the present petition, inter alia, praying that directions be issued to respondents to ...

M.R. OVERSEAS vs. UNION OF INDIA & OTHERS


(Delhi High Court | May 24, 2023)

VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, impugning the order dated 26.05.2021, passed by the Adjudicating Authority [Assistant Commissioner of Central Goods & Services Tax], rejecting the petitioner’s claim for refund. The petitioner also impugns the order dated 25.02.2022, passed by the Appellate Authority [Commissioner of Central Goods and Service Tax/GST(Appeals-1)], whereby the petitioner’s claim for refund of Input Tax Credit (ITC...

ROXY ENTERPRISES vs. UNION OF INDIA & OTHERS


(Delhi High Court | May 22, 2023)

VIBHU BAKHRU, J. 1. Issue notice. 2. The learned counsel appearing for the respondents accepts notice. 3. The petitioner has filed the present petition challenging the show cause notice dated 25.01.2023 as well as the order dated 14.02.2023 (hereafter ‘the impugned order’) passed by the concerned authority, pursuant to the said show cause notice. 4. The petitioner is an individual and carries on his business as a sole proprietor under the name M/s Roxy Enterprises....
VIBHU BAKHRU, J. 1. The petitioner (hereafter ‘ZIPL’) has filed the present petition under Article 226/227 of the Constitution of India impugning the orders dated 10.10.2022 and 06.10.2022 (hereafter ‘the impugned orders’) passed by respondents nos. 1 and 2, respectively. In terms of the impugned orders, ZIPL’s bank accounts (Current Account No. 50200076276270 maintained with HDFC Bank Ltd., SCO-15, Sector-14, Gurugram; Escrow / Nodal Account No. 0172611...
ORDER 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondent to grant the refund of Rs.26,88,280/-, pursuant to Order-in-Appeal dated 09.03.2021, along with applicable interest. 2. The petitioner claims that it had exported services to M/s. Netgear Asia Pte Ltd. without payment of Integrated Goods and Services Tax during the period October, 2017 to March, 2018. 3. Since, according to the petitioner, the supplies made were ...
VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an Order-in-Appeal (Appeal No.433/JC/Central Tax/App-I/Delhi/2019) dated 28.12.2021 ( hereafter ‘the impugned order’), passed by the Appellate Authority (Joint Commissioner, CGST Appeals-I, Delhi), whereby the petitioner’s appeal against an order dated 10.01.2020, passed by the Adjudicating Authority was rejected. 2. The petitioner claims that it is engaged in the business of exporting...
VIBHU BAKHRU, J. (Oral) 1. M/s McDonald’s India Pvt. Ltd. (hereafter ‘the petitioner’) has filed the present petition impugning an order dated 14.02.2022 (hereafter ‘the impugned order’) passed by the Appellate Authority (Additional Commissioner, CGST Appeals - II, Delhi) rejecting the petitioner’s appeal against an Order-in-Original dated 31.08.2020. 2. The petitioner is a company incorporated in India and is a subsidiary of McDonald’s C...
JUDGMENT VIBHU BAKHRU, J 1. M/s Sidhivinayak Chemtech Private Limited – a company incorporated under the Companies Act 1956, having its registered office at New Delhi – has filed the present writ petition under Article 226 of the Constitution of India impugning a provisional attachment order dated 01.09.2022 [C.No. IV-CGST (9) CP/MRT/EXEM.SUPP./72/2022/2255-56 - hereafter ‘the attachment order’] passed by respondent no. 1 [the Principal Commissioner, Centr...
VIBHU BAKHRU, J. (Oral) 1. The petitioner has filed the present petition, inter alia, claiming interest on the amount of ?68,37,488/-. 2. By an order dated 04.10.2021, a refund of ?1,12,98,201/- was sanctioned. This comprised of ?44,60,713/- on account of State Goods and Services Tax (SGST); ?44,60,713/- on account of Central Goods and Services Tax (CGST), and ?23,76,775/- on account of Integrated Goods and Services Tax (IGST). 3. The refund of SGST for the amount of ?44,60,713/- ...
VIBHU BAKHRU, J. (Oral) CM APPL. 22428/2023 (for exemption) 1. Exemptions allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 5722/2023 3. The petitioner has filed the present appeal, inter alia, praying as under: “a) Issue a writ of mandamus or any other appropriate writ, order or direction in the nature thereof, directing the Respondent to implement the Order-in-Appeal No. 120-123/2022-23 dated 28.07.2022, 114-115/2022-23 dat...