HORIZON PROJECTS PRIVATE LIMITED v. UNION OF INDIA & ORS.
High Court, Delhi
Rajiv Shakdher, Justice & Talwant Singh, Justice
HORIZON PROJECTS PRIVATE LIMITED
v.
UNION OF INDIA & ORS.
W.P.(C) 2676/2021 dated 04.03.2021
Law : GST
Decision : Interim
Stay Granted on NAPA’s Order Pending Further Examination – The case involves a dispute between the petitioner and two respondents, – the National Anti-Proliferation Authority (NAPA) and the Directorate General of Anti-Proliferation (DGAP), – concerning the payment of input tax credit and related penalties. – The court found that there are conflicting views between NAPA and DGAP regarding the input tax credit and penalty. – NAPA had previously determined that no penalty was due, while DGAP had communicated a different view. – NAPA indicated that its current instructions are to handle the matter separately from DGAP’s perspective. – The court has issued notices to all respondents and granted them four weeks to file their responses. – A stay has been granted on the impugned order issued by NAPA until further notice. – The case is scheduled for a hearing.
Represented by:
Counsel for the Petitioner: Tarun Gulati, Sr. Advocate with Kumar Visalaksh & Divya Jeswant, Advocates.
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