The Delhi High Court, in the landmark case of National Aluminium Company Limited v. Commissioner of Delhi Goods and Services Tax & Ors., W.P.(C) 13798/2025 & CM Appl. 56612/2025, decided on 9th September 2025, addressed critical issues of procedural fairness in the adjudication of GST demands complicated by digital infrastructure challenges. The Petitioner, a Public…
The Goods & Services Tax (hereinafter referred to as “GST”) Appellate Tribunal in the case of DGAP V. Puma Realtors Pvt. Ltd. (NAPA/84/PB/2025) decided on on 26.08.25 under Section 171 of Central GST Act, 2017 rejected and closed the anti-profiteering proceedings and set aside the notice issued by the Directorate General of Anti-Profiteering (hereinafter referred…
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