NANDINI IMPEX PRIVATE LIMITED v. ADDITIONAL COMMISSIONER, CENTRAL GOODS AND SERVICES TAX

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Rajiv Sahai Endlaw, Justice & Sanjeev Narula, Justice

NANDINI IMPEX PRIVATE LIMITED

ADDITIONAL COMMISSIONER, CENTRAL GOODS AND SERVICES TAX

W.P.(C) 2476/2021 dated 23.02.2021

Law : GST

Decision : Interim

Additional CGST Demand Despite Prior Settlement- The petitioner challenged a notice demanding additional CGST payments. – The petitioner claimed that it is invalid as they already settled the arrears under a previous scheme – and received a discharge certificate. – and argues that after receiving this certificate, no further demands should be made for the same period. – The respondents contended that the additional demand pertained to a different matter – that was not disclosed initially by the petitioner. – The court acknowledged a similar ongoing case and issued notice, allowing the respondents time to file a counter affidavit. – The proceedings under the impugned notice are not restrained, – and the petitioner may respond to it. – The case is scheduled for further hearing.

Represented by:

Counsel for the Petitioner: Raghvendra Sharma, Adv.

NANDINI IMPEX PRIVATE LIMITED v. ADDITIONAL COMMISSIONER, CENTRAL GOODS AND SERVICES TAX

NANDINI IMPEX PRIVATE LIMITED v. ADDITIONAL COMMISSIONER, CENTRAL GOODS AND SERVICES TAX

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