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ADEPT ARTVERTISING SOLUTIONS PVT LTD vs. COMMISSIONER OF STATE GST, DEPARTMENT OF TRADE AND TAXES, DELHI
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Siddarth Malhotra
Res. Counsel
Rajiv Aggarwal

Petitioner / Applicant

ADEPT ARTVERTISING SOLUTIONS PVT LTD

Respondent COMMISSIONER OF STATE GST, DEPARTMENT OF TRADE AND TAXES, DELHI
Court Delhi High Court
State

Delhi

Date Sep 4, 2024
Order No.

W. P. (C) 3787/2024 CM APPL. 15576/2024

Citation

2024(9) TAXREPLY 10914
Original Order
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ORDER

ORDER 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondent to sanction the eligible refund amount of ₹ 1,79,56,085/- alongwith the applicable interest pursuant to an Order-in- Appeal dated 30.05.2022. 2. The petitioner claims that the respondent had issued a Show Cause Notice dated 23.09.2020 (hereafter the SCN) in form DRC-01 proposing a demand of demand of ₹1,75,93,953 (₹38,25,393/- towards interest, ₹68,84,280/- towards penalty & ₹68,84,280/- towards input tax credit). The SCN was issued under Section 74 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act). 3. The demand as proposed in terms of the SCN was confirmed by an Order-in-Original dated 12.12.2020. The petitioner filed an appeal against the said order under Section 107 of the CGST Act. The petitioner succeeded in the said appeal and by an Order-in-Appeal dated 30.05.2022, the Orderin- Original was set aside. The ope....

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