FILATEX INDIA LTD v. ADDITIONAL COMMISSIONER CENTRAL GOODS AND SERVICES TAX CENTRAL DELHI EAST
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
FILATEX INDIA LTD
v.
ADDITIONAL COMMISSIONER CENTRAL GOODS AND SERVICES TAX CENTRAL DELHI EAST
W.P.(C) 3602/2025 & CM APPLs.16854/2025, 16855/2025 & 16856/2025 dated 02.04.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 107
Rule Number : Rule 28
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Demand – Identical SCN and order – Petitioner filed reply contending no tax liability in terms of Rule 28 second proviso of CGST Rules read with CBIC circular no. 199/11/2023-GST dated 17.07.2023 – Remedy of appeal available – Held: Writ petition disposed – Petitioner permitted to file appeal within 60 days – Authorities to take special note of responses filed by parties concerned while passing order .
Represented By:
Counsel for the Petitioner: Ashish Dholakia, Sr. Adv. with Ranjana Roy Gauri, Vasudha Sen, Vasoodev Sharma, P.S. Jassak & Subhoday Baneerjee, 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