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DELHI MSW SOLUTIONS LIMITED vs. THE ASSISTANT COMMISSIONER OF STATE TAX & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA

Pet. Counsel

Venkata Prasad Pasupulati

Res. Counsel

Ankur Yadav

Petitioner / Applicant	DELHI MSW SOLUTIONS LIMITED
Respondent	THE ASSISTANT COMMISSIONER OF STATE TAX & OTHERS
Court	Delhi High Court
State	Delhi
Date	Apr 15, 2025
Order No.	W. P. (C) 4636/2025 & CM APPL. 21436/2025
Citation	2025(4) TAXREPLY 13340
Original Order
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ORDER
ORDER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India seeking to quash the impugned order dated 28th February, 2025 wherein a demand of Rs. 1,60,35,990.00/- has been confirmed against the Petitioner. 3. The case of the Petitioner is that a Show Cause Notice (hereinafter ‘SCN’) was issued on 19th November, 2024 and a detailed reply was submitted by the Petitioner. The primary allegation is regarding availment of excess Input Tax Credit (hereinafter ‘ITC’) by the Petitioner. The Petitioner’s Counsel today submits that the reply has not been considered by the adjudicating authority and hence the matter deserves to be remanded to Respondent No.1-the Adjudicating Authority (GST Department). 4. After perusing the matter, the Court had directed the officer concerned i.e., the Assistant Commissioner – Mr. Ahuja to join the proceedings....