LARSEN AND TOUBRO LIMITED AND PASSAVANT ENERGY AND ENVIRONMENT GMBH JV v. COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
LARSEN AND TOUBRO LIMITED AND PASSAVANT ENERGY AND ENVIRONMENT GMBH JV
v.
COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ANR.
W.P.(C) 12977/2024 & CM APPL. 54095/2024 dated 03.07.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Notification/Circular : Notification No. 9/2023 – Central Tax dated 31.03.2023 & Notification No. 56/2023 – Central Tax dated 28.12.2023
Decision : In favour of assessee
Challenge to Notification no.56/2023-Central Tax dated 28.12.2023 & no. 09/2023-Central Tax dated 31.03.2023 – Demand – No reconciliation between GSTR-01 & GSTR-09 – ITC claimed from dealers, return defaulters and tax non payers – Rectification application dismissed – No personal hearing – Held: Writ petition disposed – Rectification application filed by petitioner restored to its original number – Notice of personal hearing be given to petitioner on email address and mobile no – Challenge to notification shall be subject to outcome of decision of Supreme Court as same is pending before Supreme court.
Represented By:
Counsel for the Petitioner: Rakesh Kumar, Praveen Kumar Gambhir, Deepak Kumar Prasad & Sumit Shrivastava, Advocates
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