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Landmark Rulings

Delhi High Court — GST

474 rulings

  1. Delhi High Court · 07 Mar 2026
    Delhi High Court Quashes Ex-Parte GST Orders Due to Inadequate Notice Communication via Portal for FY 2017–18 and 2019–20

    Jarosniv Exports Pvt Ltd Vs. Sales Tax Officer Class II

    (2026) TaxCorp(IDT) 12158 (HC-DELHI)

  2. Delhi High Court · 23 Feb 2026
    GSTAT Delhi - Profiteering by Subway Franchisee: GSTAT Delhi Orders Deposit of Unjust Gains with Interest Due to Arbitrary Price Hike Post-GST Rate Cut

    DG Anti Profiteering, Director General of Anti Profiteering, DGAP vs A J Enterprises

    (2026) TaxCorp(IDT) 12031 (HC-DELHI)

  3. Delhi High Court · 14 Feb 2026
    Delhi High Court Sets Aside GST Demand on SREI Equipment Finance Ltd., Citing Failure to Address CIRP-Related Objection and IBC Moratorium

    SREI Equipment Finance Ltd. v. Office of the Assistant Commissioner, CGST & Ors.

    (2026) TaxCorp(IDT) 12008 (HC-DELHI)

  4. Delhi High Court · 09 Feb 2026
    Delhi High Court Upholds Validity of CBIC’s Assignment of Powers to Proper Officers under CGST Act; Summons Issued in Third-Party Investigation Not Quashed

    Lovelesh Singhal, Proprietor, M/s Shivani Overseas v. Central Board of Indirect Taxes & Customs & Ors.

    (2026) TaxCorp(IDT) 11999 (HC-DELHI)

  5. Delhi High Court · 13 Feb 2026
    Delhi High Court Directs GST Authorities to Decide on Clinical Diapers Exemption Plea; Keeps Jurisdiction Issue Open

    Swarnalatha J. & Anr. Vs. Union of India & Anr.

    (2026) TaxCorp(IDT) 11979 (HC-DELHI)

  6. Delhi High Court · 11 Feb 2026
    Delhi High Court Refuses Writ Relief in Fake ITC Scam; Directs Petitioners to Statutory Appeals Under CGST Act Amidst Allegations of Bogus Firms and Goods-less Invoices

    CL Products (India) Ltd Ors & Ors Vs Assistant Commissioner CGST

    (2026) TaxCorp(IDT) 11960 (HC-DELHI)

  7. Delhi High Court · 04 Feb 2026
    Delhi High Court Affirms Validity of Summons Issued under Section 70 CGST Act, Finds Petition to Quash Summons Premature at Inquiry Stage in Biri Trader’s Case

    Naveen & Anr. vs Directorate General of Goods and Services Tax Intelligence

    (2026) TaxCorp(IDT) 11948 (HC-DELHI)

  8. Delhi High Court · 02 Feb 2026
    Delhi High Court Quashes GST Demand Over Invalid Service of SCN via Inaccessible Portal Tab, Orders Fresh Adjudication with Personal Hearing

    Anil Kumar Vs. Sales Tax Officer Class II

    (2026) TaxCorp(IDT) 11942 (HC-DELHI)

  9. Delhi High Court · 29 Jan 2026
    GSTAT Upholds Rs. 1 Crore Profiteering Against Transcon Sheth Creators for Non-Passing of ITC Benefits in Mumbai Real Estate Project; Refund with Interest Ordered to Homebuyers

    DGAP Vs. Transcon Sheth Creators Pvt. Ltd.

    (2026) TaxCorp(IDT) 11927 (HC-DELHI)

  10. Delhi High Court · 29 Jan 2026
    GSTAT Delhi Upholds Profiteering Charge against PAN Realtors: Refund of ITC Benefit Ordered for Pre-OC Homebuyers in "PAN Oasis"

    DGAP Vs. Pan Realtors Pvt. Ltd.

    (2026) TaxCorp(IDT) 11926 (HC-DELHI)

  11. Delhi High Court · 29 Jan 2026
    GSTAT Delhi Orders Kolte Patil Developers to Refund Profiteered GST Amount with Interest to Homebuyers within Three Months

    DGAP Vs. Kolte Patil Developers Ltd

    (2026) TaxCorp(IDT) 11925 (HC-DELHI)

  12. Delhi High Court · 28 Jan 2026
    Delhi High Court Upholds Ex-Parte GST Demand Orders: Non-Response via Chartered Accountant’s Email Not Sufficient Ground for Relief

    Fone Zone NXT Vs. Commissioner of DGST & Anr.

    (2026) TaxCorp(IDT) 11914 (HC-DELHI)

  13. Delhi High Court · 15 Jan 2026
    GSTAT Delhi Exonerates Raja Housing Ltd.: No Profiteering Found in GST Collection Despite Non-Disclosure in Customer Receipts

    DGAP Vs. Raja Housing Ltd

    (2026) TaxCorp(IDT) 11910 (HC-DELHI)

  14. Delhi High Court · 13 Jan 2026
    GSTAT Delhi Confirms Profiteering by Cinema Hall for Not Passing GST Rate Cut Benefits on Tickets; Orders Deposit of Rs. 11.88 Lakhs

    DGAP Vs. Bhavya Construction Pvt Ltd (Brahmaramba Cinema), Hyderabad

    (2026) TaxCorp(IDT) 11909 (HC-DELHI)

  15. Delhi High Court · 18 Dec 2025
    Delhi High Court Clarifies Summons Under Section 70 CGST Act Are Merely Investigative, Not Initiation of Proceedings—Dismisses Assessee Challenge Over Procedural Lapses

    Md. Aniqul Islam v. DGGI

    (2025) TaxCorp(IDT) 11831 (HC-DELHI)

  16. Delhi High Court · 17 Dec 2025
    Delhi High Court Affirms Gurugram Commissioner (Appeals) as Correct Appellate Authority for GST Dispute Arising from Multi-Jurisdictional Adjudication Involving Fake ITC Availment

    Manikjeet Singh Kals vs UOI & ors

    (2025) TaxCorp(IDT) 11828 (HC-DELHI)

  17. Delhi High Court · 15 Dec 2025
    Delhi High Court Overturns GST Demand on NBCC for Kidwai Nagar Project, Citing MoF Clarification on Agent Liability under Section 86

    NBCC (India) Limited v. Additional Commissioner, CGST Delhi South

    (2025) TaxCorp(IDT) 11820 (HC-DELHI)

  18. Delhi High Court · 12 Dec 2025
    Delhi High Court Rules Sept 4, 2019 as Effective Date for Ruchi Soya Resolution Plan; Quashes Pre-approval GST Demands on Patanjali Acquisition

    Patanjali Foods Limited vs Assistant Commissioner CGST Narela Division & ors.

    (2025) TaxCorp(IDT) 11819 (HC-DELHI)

  19. Delhi High Court · 10 Dec 2025
    Delhi High Court Orders GSTN to Allow Delayed Distribution of Transitional ITC by ISD Despite Portal Glitches

    Clyde Pumps Private Limited vs UOI & ors

    (2025) TaxCorp(IDT) 11813 (HC-DELHI)

  20. Delhi High Court · 10 Dec 2025
    GSTAT Delhi Declines Retrospective Interest under Rule 133(3)(c) on Profiteering by Dange Enterprise, Orders Deposit of Rs. 4.5 Lakh in Consumer Welfare Fund

    DGAP Vs. Dange Enterprise

    (2025) TaxCorp(IDT) 11809 (HC-DELHI) · Section 133(3)(c)

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