YPSOMED INDIA PVT. LTD. v. COMMISSIONER OF DELHI GOODS AND SERVICES TAX & AN
High Court, Delhi
Pratibha M. Singh, Justice & Rajneesh Kumar Gupta, Justice
YPSOMED INDIA PVT. LTD.
v.
COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ANR.
W. P. (C) 6796/2025 & CM APPL. 30799/2025, 30800/2025 dated 20.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 73 & 168
Notification/Circular : Notification No. 9/2023 – Central Tax dated 31.03.2023, Notification No. 56/2023 – Central Tax dated 28.12.2023 & Notification No. 56/2023-State Tax dated 11.07.2024
Decision : Matter remanded back
Challenge to Notification no. 9/2023-CT dated 31.03.2023, no. 56/2023-CT dated 28.12.2023 & no. 56/2023-ST dated 11.07.2024 – Denial of ITC of IGST – Mismatch between returns – Petitioner contended during relevant year no provision under Rule 60 of CGST Rules which could auto upload credit of IGST in GSTR-2A against imports – Held: Writ petition disposed – Impugned order set aside – Reply be filed by 10.07.2025 – Notice of personal hearing be given to petitioner on email address and mobile no – Challenge to notification shall be subject to outcome of decision of Supreme Court as same is pending before Supreme court.
Represented By:
Counsel for the Petitioner: Rajesh Jain, Virag Tiwari, Ramashish, Rishabh Jain & Tanya Saraswat, Advocates
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