M/s DHUPANI OVERSEAS, (THROUGH ITS PROPRIETOR SH. JALARAM) v. THE PRINCIPAL COMMISSIONER. DELHI GST, DELHI-NORTH & ANR.
High Court, Delhi
Nitin Wasudeo Sambre, Justice & Ajay Digpaul, Justice
M/s DHUPANI OVERSEAS, (THROUGH ITS PROPRIETOR SH. JALARAM)
v.
THE PRINCIPAL COMMISSIONER. DELHI GST, DELHI-NORTH & ANR.
W.P.(C) 5472/2026 & CM APPL. 26694/2026 dated 05.05.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 16
Decision : In favour of assessee
Demand – Penalty – Suspension of registration on ground of wrongful availment of ITC – Reply filed – Earlier petition disposed by court requiring supplementary SCN – Subsequent FORM GST DRC-01 demands raised for alleged wrongful ITC for relevant periods challenged – Held: Writ petition disposed – Respondents to issue supplementary SCN within six weeks – Petitioner to file reply within four weeks, personal hearing and final order within two weeks thereafter – Proceedings on DRC-01 to continue but no coercive action till supplementary SCN adjudicated.
Represented By:
Counsel for the Petitioner: Shivender Kumar Sharma, Urooj Chaudhary & Esha Sharma, Advs.
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