Delhi High Court
For revenue
High Courts
Rulings of the High Court of Delhi, newest first.
4 rulings found
Delhi High Court
Where DGGI initiated proceedings for ITC fraud against multiple noticees including petitioner while a separate proceeding was initiated by State GST officer against petitioner for denial of ITC due to non-payment of tax by supplier, bar on parallel proceedings did not apply as proceedings addressed distinct subject matters; mere commonality in petitioner, period, or transactions was insufficient to constitute identity of subject matter. GST: In case of separate proceedings under central and state Act, subsequent conclusion of DGGI proceedings did not extinguish independent demand raised by State GST officer on separate statutory grounds; absence of recovery in DGGI proceedings did not retrospectively invalidate separate proceedings concerning short payment and ITC ineligibility. GST: In case of separate proceedings under central and state Act, where petitioner was only a co-noticee in DGGI proceedings and no penalty, tax, or interest was imposed on petitioner in that matter, proceedings by State GST officer for ame act would not attract bar against penalty, as protection applies only if prior penalty on petitioner for same act is established and shown
Delhi High Court
Where SCN and penalty proceedings were initiated against legal representative of deceased alleged to have fraudulently availed ITC and IGST refunds, in view of fact that section 93 permitted post-death determination of tax, interest and penalty liability accruing to extent of deceased's estate, investigation and recovery actions were jurisdictionally valid against legal heirs. GST: Where department, after assessee's death, proceeded against legal representative for tax penalty based on alleged fraudulent refunds by deceased, while provisions of section 93(1)(b) was challenged under Article 14 as arbitrary and denying defence, since liability was limited to estate of deceased, representative was not deemed to be a wrongdoer, particularly when effective hearing and appeal safeguards existed; thus, constitutional challenge to Section 93(1)(b) was untenable and was rejected. GST: Amount seized during search could not be retained indefinitely merely on alleged voluntary deposit; Department was required to establish lawful basis for retention/appropriation, furnish complete account of principal and FD interest, and release any amount lacking statutory basis with interest actually earned after reasoned adjudication
Delhi High Court
Where assessee registered under CGST and SGST claimed ITC on invoices from a supplier and State invoked Section 73 while Central authorities invoked Section 74, Central action based on distinct intelligence regarding bogus transactions was not barred by Section 6(2)(b) as two proceedings concerned different subject matter based on distinct investigative material; commonality of assessee and period or ITC amount was insufficient when assessee had different GSTINs
Delhi High Court
Where GST-registered partnership challenged demand raised on grounds of non-consideration of reply to SCN involving allegations of suppression, since full opportunity to contest was provided and disputes pertained to merits involving record appraisal, remedy lay with appellate authority and writ jurisdiction under Article 226 was not warranted, thus writ petition was not maintainable GST: Where petitioner was issued a consolidated SCN covering multiple financial years for alleged fraud under audit, statutory provisions did not require separate notices per year and allowed composite notices, especially where patterns over years were relevant, so mere consolidation of demand periods did not render such notice jurisdictionally defective or warrant writ interference, though limitation objections for any year required fact-based appellate examination