High Court of Delhi23 July 2026

SKG Metal Trading v. Commissioner Central Goods and Services Tax

For revenue

W.P. (C) NO. 3895 OF 2026

The ruling in brief

Where assessee challenged ex parte order confirming penalty for wrongful ITC availed on ground of non-receipt of SCN and asserted cessation of business with registration cancellation application, since disputed facts on service of notice and registration subsistence existed, writ remedy was not warranted and appellate remedy was to be pursued with writ-pendency period excluded for limitation purposes

Provisions considered

Section 74, read with Section 169 of Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017 - Article 226 of Constitution of India, 1950

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CGST S.93

Calcutta High Court24 Sept 2026

For assesseeRemanded

Arup Datta v. State of West Bengal

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For assesseeRemanded

SKG Metal Trading v. Commissioner Central Goods and Services Tax

The ruling in brief

Provisions considered

SKG Metal Trading v. Commissioner Central Goods and Services Tax

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Arup Datta v. State of West Bengal