SUN INTERNATIONAL LIMITED v. THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ORS.
High Court, Delhi
Nitin Wasudeo Sambre, Justice & Ajay Digpaul, Justice
SUN INTERNATIONAL LIMITED
v.
THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ORS.
W.P.(C) 3153/2026 & CM APPL. 15211/2026 & CM APPL. 15212/2026 dated 15.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 17, 73 & 83
Decision : In favour of assessee
Ex-parte order – Excess ITC including blocked credits under section 17(5) – No reply or hearing as SCN merely uploaded on portal without alerts/outstanding liability display – Recovery initiated and bank attached – Violation of natural justice – Held: Order set aside subject to full demand deposit – De novo adjudication ordered – Bank attachment lifted – Costs Rs.50,000 imposed.
Represented By:
Counsel for the Petitioner: Preet Singh Oberoi, Advocate
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