M/s LALA SHIVNATH RAI SUMERCHAND CONFECTIONER PRIVATE LIMITED v. ADDITIONAL COMMISSIONER, CGST DELHI-WEST, NEW DELHI
High Court, Delhi
Pratibha M. Singh, Justice & Rajneesh Kumar Gupta, Justice
M/s LALA SHIVNATH RAI SUMERCHAND CONFECTIONER PRIVATE LIMITED
v.
ADDITIONAL COMMISSIONER, CGST DELHI-WEST, NEW DELHI
W. P. (C) 8028/2025 & CMAPPL. 35217/2025 dated 30.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017 & Integrated Goods & Services Tax Act, 2017
Relevant Section : Section 74 & Section 20
Decision : Disposed off
Ineligible ITC – Short payment of tax – Demand for reversal of ITC and utilization of ITC – Penalty – Duplication of demands – Petitioner relegated to appellate authority – Pre-deposit required only for demands under specific paragraphs – Held: Writ petition disposed – Appeal permitted with reduced pre-deposit to be filed by 15.07.2025.
Represented By:
Counsel for the Petitioner: Garuav Gupta, Adv.
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