M/s AAA IMPEX v. COMMISSIONER OF STATE GST AND VAT, DEPARTMENT OF TRADE AND TAXES, DELHI

📅 June 6, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Yashwant Verma, Justice & Harish Vaidyanathan Shankar, Justice

M/s AAA IMPEX

COMMISSIONER OF STATE GST AND VAT, DEPARTMENT OF TRADE AND TAXES, DELHI

W. P. (C) 15721/2024 dated 15.01.2025

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 73

Decision : Disposed off

Rectification – Demand- Petitioner submits net tax payable as computed based on failure to reconcile the returns that were submitted – Prior to passing of final order, no notice had been served and placed in Additional Notices and Orders tab on portal – Petitioner contended on portal no difference existed under CGST , SGST and IGST – HELD: Writ petition disposed – Petitioner to make rectification application for bringing to attention of GST officer details which are alluded to and referred and duly ascertained and examined by officer independently.

Represented by:

Counsel for the Petitioner: Siddharth Malhotra, Adv

M/s AAA IMPEX v. COMMISSIONER OF STATE GST AND VAT, DEPARTMENT OF TRADE AND TAXES, DELHI

M/s AAA IMPEX v. COMMISSIONER OF STATE GST AND VAT, DEPARTMENT OF TRADE AND TAXES, DELHI

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