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GARDGIL VOHRA VENTURES PRIVATE LIMITED vs. SALES TAX OFFICER CLASS II AVATO WARD 101 & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Pulkit Verma
Res. Counsel
Sumit K. Batra

Petitioner / Applicant

GARDGIL VOHRA VENTURES PRIVATE LIMITED

Respondent SALES TAX OFFICER CLASS II AVATO WARD 101 & OTHERS
Court Delhi High Court
State

Delhi

Date Apr 28, 2025
Order No.

W. P. (C) 5431/2025 & CMAPPL. 24753/2025

Citation

2025(4) TAXREPLY 13260

Original Order
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ORDER

ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-Gardgil Vohra Ventures Private Limited under Article 226 and 227 of the Constitution of India, inter alia, seeking issuance of an appropriate writ assailing the impugned order dated 9th August 2024 passed by the Respondent No. 1-Sales Tax Officer, Class II/AVATO, Ward 101 (hereinafter, ‘impugned order’). 3. This is a case where the Show Cause Notice (hereinafter, ‘SCN’) has been issued on 23rd May, 2024 alleging wrongful availment of Input Tax Credit (hereinafter, ‘ITC’) on the basis of certain differences in the returns filed by the Petitioner. 4. A perusal of the SCN itself would show that reconciliation would be required of the returns filed by the Petitioner. Moreover, no reply has been filed to the SCN by the Petitioner and it appears that the Petitioner has missed the SCN. 5. The present petition inter ali....

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