MANPAR ICON TECHNOLOGIES v. ASSISTANT COMMISSIONER & ORS.

📅 June 4, 2026 👤 Team Batuk Consultancy 📂 Laws, GST Case Laws

High Court, Delhi

Nitin Wasudeo Sambre, Justice & Ajay Digpaul, Justice

MANPAR ICON TECHNOLOGIES

ASSISTANT COMMISSIONER & ORS.

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 74, 107, 160 & 161

Rule Number : Rule 109A

Rule Name : Central Goods & Services Tax Rules, 2017

Decision : In favour of revenue

Demand – Section 74 – SCN issued for wrongful ITC utilization from non-existent supplier followed by corrigendum expanding period to two financial years – Petitioner challenged corrigendum as beyond Section 161 rectification scope, creating fresh cause of action and circumventing limitation – Respondent defended as mere typographical correction with opportunity of hearing provided – Appeal remedy under Section 107 available – Writ jurisdiction not invoked absent jurisdictional error or natural justice violation – Held: Petition dismissed directing petitioner to statutory remedies.

Represented By:

Counsel for the Petitioner: Chinmaya Seth, A.K. Seth & Palak Mathur, Advocates

MANPAR ICON TECHNOLOGIES v. ASSISTANT COMMISSIONER & ORS.

MANPAR ICON TECHNOLOGIES v. ASSISTANT COMMISSIONER & ORS.

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