AB PLAYERS EXPORTS PVT. LTD. v. COMMISSIONER STATE TAX (DELHI GST)
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
AB PLAYERS EXPORTS PVT. LTD.
v.
COMMISSIONER STATE TAX (DELHI GST)
W.P.(C) 11620/2025, CM APPL. 47569/2025 & CM APPL. 47570/2025 dated 05.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Demand – Ineligible ITC – ITC claimed from cancelled dealers – Petitioner contended show cause notices not within its knowledge due to suspension of GST registration – Notices uploaded in additional tab – Orders impugned after long delay – Department argued remedy of appeal available – Court held petitioner explanation bona fide as impugned orders came to knowledge during connected proceedings – Held: Petition disposed – Appeal to be filed with pre-deposit by 30.09.2025.
Represented By:
Counsel for the Petitioner: Bharat Bhushan, Nidhi Gupta & Anunay Mishra, Advs.
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