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CCN DIGITAL PRIVATE LIMITED vs. COMMISSIONER OF STATE GOODS AND SERVICES TAX & ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN

Pet. Counsel

Ruchir Bhatia

Res. Counsel

Aadish Jain

Petitioner / Applicant	CCN DIGITAL PRIVATE LIMITED
Respondent	COMMISSIONER OF STATE GOODS AND SERVICES TAX & ANOTHER
Court	Delhi High Court
State	Delhi
Date	Oct 12, 2023
Order No.	W. P. (C) 13282/2023 & CM APPL. 52436/2023
Citation	2023(10) TAXREPLY 8116
Original Order
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ORDER
ORDER 1. The petitioner has filed the present petition impugning an order dated 05.10.2021 (hereafter ‘the impugned order’) whereby the petitioner’s bank accounts were attached. The petitioner had also sought directions for the expeditious disposal of its appeal. 2. The petitioner had availed the Input Tax Credit (ITC) of Rs.4,05,77,308/- during the financial year 2019-20. 3. The Adjudicating Authority issued the show cause notices dated 10.03.2021 and 12.08.2021, inter alia, pointing out certain discrepancies in the ITC availed under the returns (GSTR-2A and GSTR-3B). The learned counsel for the petitioner contends that thereafter, without affording the petitioner any opportunity to be heard, the Adjudicating Authority had passed the impugned order dated 05.10.2021 raising a demand of Rs.44,04,335.40/- and directing the petitioner to pay the same before 05.11.2021. 4. Aggrieved by the aforesaid decision, the petitioner preferred an appeal under Sec....