Delhi High Court GST Judgments — 2025

Genius Electricals And Electronics PVT LTD vs. Additional Commissioner CGST Delhi West & Anr

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Mahadev Industries (Through Its Proprietor Parveen Garg) vs. Union Of INDIA & Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

M/S. Anil Agencies Private Limited vs. Union Of INDIA And Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

M S Luksun International Through Its Partner Ajay Kumar Jain vs. Govt Of Nct Of Delhi Through Chief Secretary & Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Manisha Sachan Trade Name M/S Masters Logistics Solutions vs. Sales Tax Officer Class Ii/Avato, Ward 90- Zone 8, Trade And Tax Department, New Delhi And Anr

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

John Philipose Proprietor M/S Philiphose vs. Govt. Of Nct Of Delhi Through Chief Secretary, & Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

National Enterprises Through Proprietor Sakil Saifi vs. Union Of INDIA & Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Aviral Technology Solutions And Telecom PVT LTD vs. Union Of INDIA & Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

M/S Vikas Sales Through Its Proprietor Vikas Kumar vs. Union Of INDIA & Anr

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Aviral Technology Solutions And Telecom PVT LTD vs. Union Of INDIA & Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Sugandha Enterprises Through Its Proprietor Devender Kumar Singh vs. Commissioner Of Dgst & Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

M/S Anil Agencies Private Limited vs. Union Of INDIA And Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Brij Machine Tools Through Its Proprieter Brij Mohan Agarwal vs. Govt Of Nct Of Delhi & Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Dharuhera Pharmaceuticals PVT Limited vs. Union Of INDIA & Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Sandeep Jain Proprietor Of M/S Nandi Polychem vs. Union Of INDIA & Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

K.S. Impex LTD vs. The Commissioner Of Delhi Goods And Services Tax And Anr

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

National Enterprises Through Proprietor Sakil Saifi vs. Union Of INDIA & Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Riyaz Ahmed Trade Name R. M. Enterprises vs. Proper Officer SGST Ward -24 Zone -1

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Mohammed Afzal (Trade Name) Indian Enterprises vs. Sales Tax Officer Class Ii/Avato And Anr

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Kiran Agarwal Proprietor Jai Shri Sanwariya Traders Through Its Karta Sh Kiran Agarwal vs. Govt Of Nct Of Delhi Through Chief Secretary & Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Abhinav Gupta M/S Cl International vs. Govt. Of Nct Of Delhi & Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Magicon Impex PVT. LTD vs. Commissioner Of Central Goods And Service Tax & Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

M/S Jay Colour Company vs. M/S Surender Kumar Jain

Bench: HON'BLE MR. JUSTICE MANOJ JAIN

Upinder Krishen Sas vs. State (Nct Of Delhi)

Bench: HON'BLE DR. JUSTICE SWARANA KANTA SHARMA

Govt Of Nct Of Delhi vs. M/S Harbel Singh And Sons

Bench: CASES PERTAINING TO SPECIAL BENCHES

M/S Vishnurupa Developers PVT. LTD vs. M/S S And S Technocrats PVT. LTD & Anr

Bench: CASES PERTAINING TO SPECIAL BENCHES

Rajeev Construction Company vs. Special Commissioner-I & Anr

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

M/S Casio Tradexim vs. Shri Pawan Kumar

Bench: HON'BLE MR. JUSTICE ANISH DAYAL

Delta Guards Private Limited vs. Commissioner Delhi GST

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

M/S Ua INDIA Sourcing LLP vs. Commissioner Of CGST Delhi South And Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Jai Shree Paper Marketing vs. Additional Commissioner Adjudication Dggsti CGST Delhi North & Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Sl Golden Paptech PVT LTD. And Ors vs. Deputy Director, Directorate General Of GST Intelligence, Hqrs. And Anr

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Shellz INDIA Private Limited vs. Starco Metaplast PVT LTD & Ors

Bench: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

M/S Pack World (INDIA) Through Its Proprietor, Amit Dhall vs. Sales Tax Officer, Class Ii / Avato, Ward-27, Delhi

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Sparkin Sunlit Private Limited Through Its Directors Nakul Bhardwaj (2018 -19) vs. Commissioner Delhi Goods And Service Tax And Anr

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Gsr Infocom PVT. LTD vs. Goods And Services Tax Officer Ward 103 Delhi & Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Pret Study By Janak Fashions Private Limited vs. Additional Commissioner Of Central GST Delhi East

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

M/S Haridwar Highways Project Limited vs. M/S National Highways Authority Of INDIA

Bench: JOINT REGISTRAR (JUDICIAL) DEVENDER KUMAR GARG (DHJS)

M/S. Gap International Sourcing INDIA Private Limited vs. Assistant Commissioner, GST, Division-Malviya Nagar, GST Delhi South Commissionerate

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Deepak Sharma vs. Commissioner Department Of Trade And Taxes Govt Of Nct Delhi

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Vibhor Marketing PVT LTD vs. Sales Tax Officer Class Ii/ Avato, Ward 83, Delhi & Anr

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Griha Pravesh Interiors Private Limited vs. Commissioner Of GST (West) And Anr

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Exide Industries Limited vs. Assistant Commissioner, CGST & Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

M/S Prince Diamond Jewellers Private Limited vs. Goods And Service Tax Officer, Delhi Department Of Trade And Taxes, Government Of Nct Of Delhi & A

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Techno Canada Inc vs. Union Of INDIA & Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Vibhor Marketing PVT LTD vs. Sales Tax Officer Class Ii, Avato, Ward 83, Delhi & Anr

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Ms Blackmelon Advance Technology Company PVT LTD vs. Commissioner Of State Goods And Services Tax Delhi & Anr

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Ms Blackmelon Advance Technology Company PVT LTD vs. Commissioner Of State Goods And Services Tax Delhi & Anr

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Mis Ims Mercantiles LTD vs. Union Of INDIA & Anr

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Vipin Kumar Mittal vs. Commissioner Of Central Goods And Services Tax (CGST), Delhi North

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

M/S Perfetti Van Melle INDIA PVT LTD vs. Additional Commissioner (Adjn.) CGST Delhi North & Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

M/S Impressive Data Services Private Limited vs. Commissioner (Appeals-I), Central Tax GST, Delhi

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Delhi Msw Solutions Limited vs. The Assistant Commissioner Of State Tax & Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Gardgil Vohra Ventures Private Limited vs. Sales Tax Officer Class Ii Avato Ward 101 & Anr

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

M/S Brijbihari Concast PVT. LTD. (Through Its Director Sh. Rajeev Agarwal) vs. Directorate General Of Goods And Services Tax Intelligence Meerurt Zonal Unit (Through Its Addition

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Union Of INDIA vs. M/S Global Enterprises

Bench: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

Ms New Gold Star Enterprises vs. The Commissioner Dsgst & Anr

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Anil Kumar Aggarwal vs. Directorate Of Enforcement

Bench: HON'BLE MR. JUSTICE SANJEEV NARULA

Jagdish Kumar Arora vs. Directorate Of Enforcement

Bench: HON'BLE MR. JUSTICE SANJEEV NARULA

M/S. Vallabh Textiles vs. Additional Commissioner Central Tax GST, Delhi East And Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Sunil Gulati vs. Additional Commissioner CGST Delhi South Commissionerate & Anr

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Bajrang Iron Store Through Its Proprietor Bajrang Kumar Aggarwal vs. Assistant Commissioner Janakpuri Division Delhi West & Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Satish Kumar vs. Attar Singh And Ors

Bench: HON'BLE MR. JUSTICE MANOJ JAIN

Hvr Solar Private Limited vs. Sales Tax Officer Class Ii Avato Ward 67 & Anr

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Rajbir Singh vs. Union Of INDIA & Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Shivam Iron Store Through Proprietor Jagdish Rai Bansal vs. Union Of INDIA & Anr

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Techquench Private Limited vs. The Superintendent & Anr

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Rakesh Sehgal vs. Sales Tax Officer & Anr

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Sarabjeet Singh vs. The Commissioner Of SGST And Anr

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

M/S Bhartiya Plastic Udyog Private Limited vs. Principal Chief Commissioner CGST And Cx Delhi & Ors

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Nexgen Busicorp vs. Commissioner Of Goods And Services Tax (CGST) South Delhi & Anr

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Panacea Biotech Limited vs. Commissioner Of Delhi Goods And Service Tax & Anr

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Poonawala Fincorp Limited vs. Commissioner Of Trade And Taxes & Anr

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Shree Trading Company HUF vs. Commissioner Of Delhi Goods And Services Tax And Anr

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Kirpa Ram Ramjidass vs. Commissioner Of Vat, Delhi And Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Oriel Financial Solution Private Limited vs. Icici Bank

Bench: HON'BLE MR. JUSTICE JASMEET SINGH

Ms Ashish Metals vs. UOI & Anr

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

M/S Rajdhani Trading Co Through Its Prop. Vishal Jain vs. Additional Commissioner Adjudication CGST Delhi North

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Shalender Kumar vs. Commissioner Delhi West CGST Commissioerate & Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Charanpaaduka Industries PVT LTD Through Its Ar Vaibhav Gupta vs. Ms Saras Knit INDIA

Bench: HON'BLE MR. JUSTICE MANOJ JAIN

Sunil Kumar vs. The State ( Nct Of Delhi) Through Sho Crime Branch, North East District, Delhi & Anr

Bench: HON'BLE MR. JUSTICE AMIT SHARMA

M/S Cnr Exports vs. Mohd. Qadeer Prop. Of M/S Mehtab Export House

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

Mohammed Afroz Memon vs. Union Of INDIA & Ors

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Bs Agencies Through It Proprietor Prop Shivam Gupta vs. Commissioner Of Central Goods And Service Tax And Anr

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Isu Enterprises Through Its Proprietor Sumit vs. Commissioner Of Delhi Goods And Service Tax Dgst & Anr

Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

Shoppers Supply Overseas Private Limited vs. Sales Tax Officer Class Ii/ Avato Ward 8 And Anr

Bench: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

Roots Education PVT LTD vs. Commissioner Of Central Tax GST Delhi East & Ors

Bench: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

Ms Vijay Traders vs. Sales Tax Officer Class Ii Avato Ward 47 Zone 3 Delhi & Anr

Bench: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

Kesara Syntex PVT. LTD vs. Assistant Commissioner Of Central GST

Bench: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

Jsw Steel Limited & Anr vs. Union Of INDIA & Ors

Bench: HON'BLE MR. JUSTICE SACHIN DATTA

Jsw Steel Limited & Anr vs. Union Of INDIA And Ors

Bench: HON'BLE MR. JUSTICE SACHIN DATTA

M/S Trafigura INDIA PVT LTD & Anr vs. Union Of INDIA & Ors

Bench: HON'BLE MR. JUSTICE SACHIN DATTA

Sunflag Iron And Steel Co LTD vs. Union Of INDIA & Anr

Bench: HON'BLE MR. JUSTICE SACHIN DATTA

M/S. Trafigura INDIA PVT. LTD. & Anr vs. Union Of INDIA & Ors

Bench: HON'BLE MR. JUSTICE SACHIN DATTA

R.P.G. International Through Its Proprietor Smt. Savita Garg vs. Sales Tax Officer Class Ii/Avato, Ward-71, Department Of Trade And Taxes, Vyapar Bhawan, I.P. Estat

Bench: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

M/S Triune Projects Private Limited vs. Commissioner Of State GST And Vat Department Of Trade And Taxes Delhi

Bench: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

The Commissioner Of Central Tax, CGST Delhi South vs. M/S Government Official Welfare Organisation

Directorate General Of GST Intelligence (Dggi) vs. Yogesh Kumar Gupta

Bench: HON'BLE MR. JUSTICE SANJEEV NARULA

Sat Guru Kirpa Through Its Properietor Yashoda Nandan Sharma vs. Commissioner Of CGST East Delhi & Anr

Bench: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

M/S Ambadeep Estates PVT LTD vs. Commissioner Of Goods And Services Tax Delhi & Anr

Bench: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR