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Sunil Chauhan v. Pr. Commissioner CGST Delhi North – Delhi High Court Reiterates Scope of Writ Jurisdiction in GST Adjudication
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Sunil Chauhan v. Pr. Commissioner CGST Delhi North – Delhi High Court Reiterates Scope of Writ Jurisdiction in GST Adjudication

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Daily Tax Law Briefing – 13 July 2026 | GST & Income Tax Key Judgments
Updates

Daily Tax Law Briefing – 13 July 2026 | GST & Income Tax Key Judgments

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Refund directed to be processed within two weeks as appellate order had set aside the demand, leaving no legal basis for withholding the consequential refund.
Case Laws

Refund directed to be processed within two weeks as appellate order had set aside the demand, leaving no legal basis for withholding the consequential refund.

Kirti Gupta -
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Writ petition challenging pre-show cause notice and show-cause notice dismissed as the Court held that questions relating to ITC availment, allegation of good-less invoices, and export-related zero-rated supplies must be adjudicated by the proper officer, who is bound to consider the taxpayer’s reply and pass a reasoned speaking order.
Case Laws

Writ petition challenging pre-show cause notice and show-cause notice dismissed as the Court held that questions relating to ITC availment, allegation of good-less invoices, and export-related zero-rated supplies must be adjudicated by the proper officer, who is bound to consider the taxpayer’s reply and pass a reasoned speaking order.

Kirti Gupta -
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Amnesty relief granted as GST demand under Section 74 was remitted for reconsideration under Section 73 to enable waiver of interest and penalty
Case Laws

Amnesty relief granted as GST demand under Section 74 was remitted for reconsideration under Section 73 to enable waiver of interest and penalty

Kirti Gupta -
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Penalty under Section 74 of the CGST Act quashed as employee secondment tax dispute was interpretational, not fraudulent
Case Laws

Penalty under Section 74 of the CGST Act quashed as employee secondment tax dispute was interpretational, not fraudulent

Kirti Gupta -
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Writ petition dismissed as alternate statutory remedy under Section 107 CGST Act was available; wrong invocation of Section 74 to be contested before appellate forum
Case Laws

Writ petition dismissed as alternate statutory remedy under Section 107 CGST Act was available; wrong invocation of Section 74 to be contested before appellate forum

Kirti Gupta -
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Writ petition withdrawn as Court directed assessee to pursue statutory appellate remedy under GST law
Case Laws

Writ petition withdrawn as Court directed assessee to pursue statutory appellate remedy under GST law

Kirti Gupta -
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Writ petition dismissed as denial of cross-examination was held justified where petitioner failed to produce any evidence rebutting fake ITC transactions
Case Laws

Writ petition dismissed as denial of cross-examination was held justified where petitioner failed to produce any evidence rebutting fake ITC transactions

Kirti Gupta -
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GST assessment order quashed as absence of Document Identification Number (DIN) rendered it non-est and invalid
Case Laws

GST assessment order quashed as absence of Document Identification Number (DIN) rendered it non-est and invalid

Kirti Gupta -
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