AB PLAYERS EXPORTS PVT. LTD. v. COMMISSIONER, CGST, DELHI WEST.
High Court, Delhi
Pratibha M. Singh, Justice & Rajneesh Kumar Gupta, Justice
AB PLAYERS EXPORTS PVT. LTD.
v.
COMMISSIONER, CGST, DELHI WEST.
W. P. (C) 6683/2025 dated 19.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 107 & 112
Notification/Circular : Circular No. 224/18/2014-GST dated 11.07.2024
Decision : Disposed off
Wrongful availment of ITC – Petitioner submits order ought to take into consideration deposit made during investigation – No pre-deposit required for filing appeal – Form DRC-03A take credit of any deposit made at time of filing of appeal – Deposit with GST Department – Held: Writ petition disposed – Petitioner to file DRC 03A by 30.05.2025 and permitted to file appeal by 31.07.2025.
Represented By:
Counsel for the Petitioner: Bharat Bhushan Gupta, Anurag Mishra & Nidhi Gupta, Advocates
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member