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ASHISH METALS vs. UOI & ANOTHER
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA

Pet. Counsel

Sunil Upadhyay

Suchetan

Gourav Agarwal

Res. Counsel

Nune Balraj

Meghna Rao

Petitioner / Applicant	ASHISH METALS
Respondent	UOI & ANOTHER
Court	Delhi High Court
State	Delhi
Date	Apr 3, 2025
Order No.	W. P. (C) 4266/2025 & CMAPPL. 19712/2025
Citation	2025(4) TAXREPLY 12916
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ORDER
ORDER PER 1. This hearing has been done through hybrid mode. 2. This is a petition under Article 226 of the Constitution of India challenging the impugned Order-in-Appeal dated 10th December, 2024 (‘OIA’). 3. A Show Cause Notice dated 22nd September, 2022 (‘SCN’) was issued to the Petitioner by Respondent No.2/Department on the ground that the Petitioner had availed excess Input Tax Credit (‘ITC’) to the tune of Rs. 79,76,771.52/ -. The case of the Petitioner is that it had not availed any ITC and it was only due to a typographical error that the said credit was shown as having been availed of in the year 2018-19. The SCN was adjudicated and the Order-in-Original dated 1st February, 2024 was passed wherein the demand of Rs. 79,76,771.52/- was confirmed against the Petitioner along with the applicable interest and a penalty of Rs. 7,97,677/ -. The operative portion of the order reads as under: "ORDER i. I confirm the demand....