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BANSAL SALES CORPORATION vs. UNION OF INDIA TROUGH SECRETARY MINISTRY OF FINANCE AND ORS.
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
SANJEEV NARULA
Pet. Counsel
A.k. Babbar
Surendra Kumar
Res. Counsel
Ravi Prakash
Aman Malik
Mohammad Shahan Ulla,

Petitioner / Applicant

BANSAL SALES CORPORATION
Respondent UNION OF INDIA TROUGH SECRETARY MINISTRY OF FINANCE AND ORS.
Court Delhi High Court
State

Delhi

Date Jul 22, 2020
Order No.

W.P. (C) 4409/2020

Citation

2020(7) TAXREPLY 2722
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ORDER

CM APPL. 15927/2020 Allowed, subject to just exceptions. W.P. (C) 4409/2020 & CM APPL.15926/2020 The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. Present writ petition has been filed challenging the letter dated 11th June, 2020 and summon dated 06th July, 2020 issued by respondent No.3 whereby the petitioner has been asked to deposit ₹ 2,69,21,228/- being alleged as inadmissible input tax credit and file DRC-03 challan without initiating any adjudication process either under Section 73 or Section 74 of Central Goods and Services Tax Act, 2017 (for short “CGST Act”). Learned counsel for petitioner states that the alleged amount is being asked to be deposited without issuing any show cause notice or mentioning any tax period. He further submits that to pressurize the petitioner, a summon dated 06th July, 2020 under Section 70 has been issu....

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