KUSUM HEALTHCARE PRIVATE LIMITED v. ASSISTANT COMMISSIONER, DIVISION OKHLA, CGST DELHI SOUTH COMMISSIONERATE & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
KUSUM HEALTHCARE PRIVATE LIMITED
v.
ASSISTANT COMMISSIONER, DIVISION OKHLA, CGST DELHI SOUTH COMMISSIONERATE & ORS.
W.P.(C) 3889/2025 & CM APPL. 18075/2025 dated 09.07.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Notification/Circular : Circular No. 224/18/2024 – GST dated 11.07.2024
Decision : In favour of assessee
Demand – Recovery proceedings – Petitioner filed appeal with pre-deposit – Appellate authority confirmed demand – Non constitution of tribunal – Petitioner made additional pre-deposit of 10% of demanded amount as per CBIC Circular No. 224/18/2024-GST but recovery notices issued incorrectly stating no pre-deposit made – Department unaware of deposit made by petitioner in terms of guidelines – Held: Writ petition disposed – Recovery notices set aside.
Represented By:
Counsel for the Petitioner: Yogendra Aldak & Kunal Kapoor, Advs.
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