KEMEXEL ECOMMERCE PVT. LTD. v. SALES TAX OFFICER CLASS II / AVATO WARD 105, ZONE 4, DELHI
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
KEMEXEL ECOMMERCE PVT. LTD.
v.
SALES TAX OFFICER CLASS II / AVATO WARD 105, ZONE 4, DELHI
W.P.(C) 16555/2025, CM APPL. 67859/2025 & CM APPL. 67860/2025 dated 31.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 61, 73 & 74
Decision : In favour of assessee
Demand – Scrutiny under Section 61 and subsequent proceedings – Discrepancies in ITC claimed in GSTR-3B and reflected in GSTR-2A – Reply filed – SCN issued under Section 73 for same transactions and demand confirmed – Under Section 61(2), once explanation accepted no further action including demand under Section 73 can be taken on same ground – Reissuance of SCN and confirmation of demand after acceptance is unsustainable – Held: Petition disposed – SCN and order quashed.
Represented By:
Counsel for the Petitioner: Preetam Singh, Adv.
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