RAJESH TANWAR v. COMMISSIONER, CGST, DELHI WEST
High Court, Delhi
Pratibha M. Singh, Justice & Rajneesh Kumar Gupta, Justice
RAJESH TANWAR
v.
COMMISSIONER, CGST, DELHI WEST
W. P. (C) 7220/2025 dated 26.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 107
Decision : Disposed off
Duplication of demand – Wrongful availment of ITC – Claimed pre-deposit exemption for duplicated amount and adjustment already deposited during investigation – Held: Writ petition disposed – Prima facie duplication established – Pre-deposit required only under first order – Amount deposited during investigation to be adjusted towards pre-deposit – Appeals to be filed by 15.07.2025 shall not be treated as time-barred – Physical filing of appeals permitted, if online portal does not allow adjustment .
Represented By:
Counsel for the Petitioner: Bharat Bhushan, Nidhi Gupta, Anunay Mishra, Advs. (M: 9810854786)
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