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APN SALES AND MARKETING vs. UNION OF INDIA & ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Pranay Jain
Karan Singh
Res. Counsel
Neha Rastogi
Animesh Rastogi
Vibhv Singh

Petitioner / Applicant

APN SALES AND MARKETING

Respondent UNION OF INDIA & ANOTHER
Court Delhi High Court
State

Delhi

Date Jul 15, 2024
Order No.

W. P. (C) 9536/2024, CM APPL. 39085/2024 (Exemption), CM APPL. 39086/2024 (Stay)

Citation

2024(7) TAXREPLY 10305
Original Order
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel for the respondents accepts notice. 3. The petitioner has filed the present petition impugning the order dated 29.12.2023 (hereafter the impugned order) passed by the Adjudicating Authority under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act), whereby, the demand of ₹18,30,522/- has been raised on account of tax for the period July, 2017 to March, 2018 along with interest and penalty. 4. The impugned order was passed pursuant to the show cause notice dated 26.09.2023 (hereafter the impugned SCN), whereby, the petitioner was called upon to show cause why a demand for tax aggregating ₹17,43,356/- along with interest and applicable penalty not be raised. The attachment to the impugned SCN states that the petitioner’s GST returns (GSTR-09) for the financial year 2017-18 were examined, and on....

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