FRAGRANCE DREAMS HOMES PVT. LTD. v. COMMISSIONER OF CGST DELHI EAST
High Court, Delhi
Rajiv Shakdher, Justice & Talwant Singh, Justice
FRAGRANCE DREAMS HOMES PVT. LTD.
v.
COMMISSIONER OF CGST DELHI EAST
W.P.(C) 3949/2021dated 25.03.2021
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 140
Decision : Interim
CENVAT credit – The petitioner filed its return for the period 01.04.2017 to 30.06.2017 on 12.08.2017, claiming CENVAT credit of ₹15,86,548/-. Later, the return was revised, enhancing the CENVAT credit to ₹23,31,031/-, resulting in a difference of ₹7,44,483/-. The appeal challenges the order dated 07.08.2020 passed by the Joint Commissioner, CGST Appeals-1, Delhi – He contended that the enhanced CENVAT credit could not be claimed under Section 140(8) of the CGST Act but was admissible under Section 142(9)(b), which deals with adjustments of amounts pursuant to revised returns filed under pre-GST laws – Held that: Observed that, the matter required detailed examination, especially concerning the applicability of Section 142(9)(b) vis-à-vis Section 140(8) of the CGST Act in cases involving enhancement of CENVAT credit post filing of the original return – Accordingly, the Court issued notice to the respondent, directing the filing of a counter affidavit within three weeks, and permitted the petitioner to file a rejoinder before the next date of hearing – The case was listed for further hearing on 25.05.2021.
Represented by:
Counsel for the Petitioner: Rajesh Jain, Virag Tiwari & Ramashish, Advs.
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