DEVI INDUSTRIAL ENGINEERS & ORS. v. COMMISSIONER OF CGST & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
DEVI INDUSTRIAL ENGINEERS & ORS.
v.
COMMISSIONER OF CGST & ANR.
W.P.(C) 15874/2025, CM APPL.64948/2025 & CM APPL. 64949/2025 dated 10.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Demand under multiple DRC-07 notices for single transaction – Petitioner received ITC from supplier across three financial years but only one actual transaction occurred – Petitioner challenged issuance of three separate DRC-07 notices, alleged duplicate demands – Petitioner deposited demanded amount for relevant transaction year – Held: Writ petition disposed – Duplicate notices quashed, demand upheld for genuine transaction year – Penalty imposed on petitioner directors for valid demand – Deposit deemed without prejudice – Petitioner and directors to seek remedies in accordance with law.
Represented By:
Counsel for the Petitioner: Jitin Singhal, Pravesh Bahuguna & Hemlata, Advs.
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