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DLF HOME DEVELOPERS LIMITED vs. SALES TAX OFFICER CLASS II, AVATO, GOVT. OF NCT OF DELHI & ANOTHER
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
RAVINDER DUDEJA
Pet. Counsel
Ravinder Dudeja
Shammi Kapoor
Swati Agarwal
Res. Counsel
Rajeev Aggarwal
Shubham Goel
Mayank Kamra

Petitioner / Applicant

DLF HOME DEVELOPERS LIMITED

Respondent SALES TAX OFFICER CLASS II, AVATO, GOVT. OF NCT OF DELHI & ANOTHER
Court Delhi High Court
State

Delhi

Date Sep 26, 2024
Order No.

W. P. (C) 11037/2024, CM APPL. 45607/2024 (Stay) & CM APPL. 52999/2024 (Addl. Document)

Citation

2024(9) TAXREPLY 11345

Original Order
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ORDER

ORDER PER 1. Learned counsels for parties are ad-idem that the challenge which is raised to the Show Cause Notice [‘SCN’] in this writ petition would be governed by the decision rendered in DLF Home Developers Limited vs. Sales Tax Officer Class II Avato Ward 107 Special Zone 12 Delhi & Anr. [W.P.(C) 11052/2024 dated 04 September 2024]. 2. While dealing with an identical controversy and where the authorities in purported exercise of powers of the State Goods and Services Tax provisions had sought to initiate parallel proceedings despite the issuance of a comprehensive notice by the Directorate General of GST Intelligence [‘DGGI’], we had in DLF Home Developers Limited disposed of the writ petition on the following terms:- “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 basi....

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