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AAA IMPEX vs. COMMISSIONER OF STATE GST AND VAT, DEPARTMENT OF TRADE AND TAXES, DELHI
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
HARISH VAIDYANATHAN SHANKAR

Pet. Counsel

Siddharth Malhotra

Res. Counsel

Rajeev Aggarwal

Petitioner / Applicant	AAA IMPEX
Respondent	COMMISSIONER OF STATE GST AND VAT, DEPARTMENT OF TRADE AND TAXES, DELHI
Court	Delhi High Court
State	Delhi
Date	Jan 15, 2025
Order No.	W. P. (C) 15721/2024
Citation	2025(1) TAXREPLY 12508
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Section 73

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ORDER
ORDER 1. The writ petitioner has impugned the final order dated 18 August 2024 referable to Section 73 of the Central Goods and Services Tax Act, 2017 [“CGST Act”] and whereby the net tax payable as computed by the respondent appears to be based on a failure to reconcile the returns that were submitted. 2. When the writ petition was originally entertained, the petitioner had contended that prior to the passing of the final order, no notice had been served and that the same was perhaps placed in the ‘Additional Notices and Orders’ tab. 3. However, and from the status report that has been submitted in these proceedings, we find that it is the case of the respondents that the notice which preceded the final order under Section 73 was placed in the ‘Notices and Orders’ tab since by that time appropriate corrective measures had been taken on the portal thus ensuring that all notices were placed under the principal tab and being viewable. ....