ADAM SMITH COMMODITIES PVT. LTD. THROUGH ITS DIRECTOR ASHISH MADAN v. THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
ADAM SMITH COMMODITIES PVT. LTD. THROUGH ITS DIRECTOR ASHISH MADAN
v.
THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX
W.P.(C) 7025/2025 &CM APPLS. 31615/2025, 31616/2025 dated 22.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : Disposed off
Demand – Underdeclared outward supplies – Excess ITC due to non-reconciliation – Petitioner submitted detailed reply asserting tax on outward supplies already paid via Form DRC-03 and no ITC claimed on exempt supplies – Non consideration of reply filed – No personal hearing – Held: Writ petition disposed – Impugned order set aside – Authority to issue fresh notice for personal hearing on email & mobile no .
Represented By:
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