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GUJARAT CO-OPERATIVE MILK MARKETING FEDERATION LIMITED vs. SALES TAX OFFICER CLASS II AVATO & ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
V.p. Gupta
Anuj Bansal
Anunav Kumar
Res. Counsel
Rajeev Aggarwal
Shubham Goel

Petitioner / Applicant

GUJARAT CO-OPERATIVE MILK MARKETING FEDERATION LIMITED
Respondent SALES TAX OFFICER CLASS II AVATO & ANOTHER
Court Delhi High Court
State

Delhi

Date Sep 19, 2024
Order No.

W. P. (C) 13103/2024 CM APPL. 54766/2024

Citation

2024(9) TAXREPLY 11106
Original Order
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ORDER

VIBHU BAKHRU, J.(Oral) 1. Issue notice. 2. The learned counsel appearing for the respondents accepts notice. 3. The petitioner has filed the present petition impugning an order dated 31.08.2024 (hereafter the impugned order) passed by the adjudicating authority under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act)/ Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act) confirming a demand of ₹1,06,52,96,461/- including interest and penalty. The impugned order is passed pursuant to a Show Cause Notice dated 15.05.2024 (hereafter the SCN) raising the said demand. 4. It is alleged in the SCN that the petitioner had not declared the correct tax value in filing its annual return under the FORM GSTR-09. A substantial part of the demand proposed is founded on the allegation that the petitioner had wrongfully availed the input tax credit (hereafter ITC) in respect of the exempted supplies. 5. The petitioner responded to the ....

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