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DLF HOME DEVELOPERS LIMITED vs. SALES TAX OFFICER CLASS II AVATO WARD 107 SPECIAL ZONE 12 DELHI & ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA

Pet. Counsel

Kavita Jha

Shammi Kapoor

Swati Agarwal

Res. Counsel

Rajeev Aggarwal

Shubham Goel

Harpreet Singh

Petitioner / Applicant	DLF HOME DEVELOPERS LIMITED
Respondent	SALES TAX OFFICER CLASS II AVATO WARD 107 SPECIAL ZONE 12 DELHI & ANOTHER
Court	Delhi High Court
State	Delhi
Date	Sep 4, 2024
Order No.	W. P. (C) 11052/2024 & CM APPL. 45634/2024 (Stay) DLF HOME DEVELOPERS LIMITED
Citation	2024(9) TAXREPLY 11068
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ORDER
ORDER PER 1. The petitioner has filed the present petition, inter alia, impugning the order dated 30.12.2023 (hereafter the impugned order) passed by respondent no.1 to the limited extent that it confirms the demand of ₹ 28,79,06,786/ - including interest and penalty. The said order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 and the Delhi Goods and Services Tax Act, 2017 in respect of tax period from July 2017 to March 2018. The petitioner has partly accepted the demand raised and is contesting certain demands. 2. The present petition is confined only to the demand in respect of ITC to be reversed on non-business transactions and exempt supplies. The petitioner’s challenge to the said demand is premised on the basis that the Directorate General of GST Intelligence (hereafter the DGGI) has also issued a show cause notice dated 02.02.2024 for the tax period 01.07.2017 to 31.03.2021, which also includes the demand proposed on the af....