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HANUMAN INDUSTRIAL CORPORATION vs. GOVT OF NCT OF DELHI THROUGH CHIEF SECRETARY & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA

Pet. Counsel

M.a. Ansari

Tabbassum Firdause

Res. Counsel

Rajeev Aggarwal

Shubham Goel

Petitioner / Applicant	HANUMAN INDUSTRIAL CORPORATION
Respondent	GOVT OF NCT OF DELHI THROUGH CHIEF SECRETARY & OTHERS
Court	Delhi High Court
State	Delhi
Date	Jul 31, 2024
Order No.	W. P. (C) 10497/2024 CM APPL. 43154/2024 CM APPL. 43155/2024
Citation	2024(7) TAXREPLY 11211
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ORDER
ORDER 1. Issue notice. 2. Learned counsel for the respondents accept notice. 3. The petitioner has filed the present petition impugning the order dated 20.04.2024 (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) /the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act), whereby an aggregate demand of ₹46,27,512/- was confirmed on account of excess utilisation of the Input Tax Credit (hereafter ITC) as well as interest and penalty. 4. The impugned order was passed pursuant to the Show Cause Notice dated 24.12.2023 (hereafter the SCN), whereby the petitioner was called upon to show cause as to why the proposed demand not be confirmed. 5. The SCN is the usual template followed by the assessing authorities in various cases. The SCN referred to Section 16(2)(c) of the CGST Act which stipulates that a person shall be entitled to avail the ITC on su....