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AVANTHA HOLDINGS LIMITED vs. THE PROPER OFFICER GST WARD 208 ZONE 11 NEW DELHI
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Arjun Raghavendra
Gokul Kishore
A.r. Hema
Res. Counsel
Udit Malik
Vishant Chanda

Petitioner / Applicant

AVANTHA HOLDINGS LIMITED

Respondent THE PROPER OFFICER GST WARD 208 ZONE 11 NEW DELHI
Court Delhi High Court
State

Delhi

Date Jul 24, 2024
Order No.

W. P. (C) 10110/2024

Citation

2024(7) TAXREPLY 10316

Original Order
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel for the respondent accepts notice. 3. The petitioner has filed the present petition, inter alia, impugning an order dated 29.04.2024 (hereafter the impugned order) passed by the learned Adjudicating Authority under Section 73 (9) 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). The impugned order was passed pursuant to the Show Cause Notice dated 30.01.2024 (hereafter the impugned SCN) whereby the petitioner was called upon to show cause why additional demand be not created on account of ‘unbilled revenue’. 4. The petitioner responded to the SCN by clearly stating that it had paid the taxes as well as the interest in respect of the ‘unbilled revenue’. The petitioner also provided the details of the same. 5. The impugned order does not indicate any reason for rejecting the petitione....

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