Delhi High Court
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
4 rulings found
Delhi High Court
Where petitioner challenged SCN and order-in-original alleging tax not paid and fraud-related demand under CGST after being heard and afforded detailed adjudication, existence of effective statutory appellate remedy before Appellate Authority meant writ could not be entertained, and questions of fact or competing statutory provisions including period-specific applicability were to be decided in statutory appeal
Delhi High Court
Where assessee, after participating in audit and adjudication and filing detailed replies with documents, challenged an order-in-original via writ on grounds of non- consideration of reply and failure to seek additional documents, since adequate opportunity was provided and alternative appellate remedy under section 107 existed, no exceptional circumstance justified writ interference and complaint pertained to merits not natural justice
Gujarat High Court
Where petitioner challenged order confirming fake ITC demand involving same SCN and identical modus operandi as connected entity, with both operating from same address and similar allegations, statutory appeal remedy was available, making writ jurisdiction not maintainable, and writ petition was rightly rejected in favour of statutory appellate process
Meghalaya High Court
Where BOT (Annuity) road construction concessionaire challenged SCN and OIO alleging that GST demand on annuity post launch commercial operation of project and sought writ on grounds including jurisdiction and constitutional invalidity, since core disputes related to classification, exemption and composite supply, determination of which required determination of mixed question of facts and law and no grave jurisdictional or natural justice breaches were shown, writ petition was not maintainable and statutory appeal would be an efficacious alternate remedy. GST: Where petitioner, executing BOT (Annuity) Jorabat–Shillong NH-40 project, challenged DGGI and CGST officers’ jurisdiction to issue and adjudicate demand for GST on annuity, both Additional Director-DGGI and Additional Commissioner of CGST-Shillong were Proper Officers appointed and empowered under relevant notifications and statute to act under Sections 73 and 74; so jurisdictional challenge to their actions would fail