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ICICI LOMBARD GENERAL INSURANCE CO. LTD vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
DHARMESH SHARMA
Pet. Counsel
Yogendra Aldak
Kuna Kapoor
Purvi Sinha
Res. Counsel
Premtosh K. Mishra
Manish Vashisth
Sanya Kalsi

Petitioner / Applicant

ICICI LOMBARD GENERAL INSURANCE CO. LTD
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date Dec 4, 2024
Order No.

W. P. (C) 16744/2024

Citation

2024(12) TAXREPLY 12088
Original Order
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ORDER

ORDER CM APPL. 70903/2024 (Ex.) Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 16744/2024 & CM APPL. 70902/2024 (Interim Stay) 1. The writ petitioner is aggrieved by the final order referable to Section 73 of the Central Goods and Services Tax Act, 2017 CGST Act which has come to be passed by the Goods and Services Tax GST Officer, observing as follows:- “Whereas, a notice GST DRC-01 was issued to the taxpayer for the Financial Year 2019-20 along with the details of proposed tax, interest and Penalty with the direction to pay the due tax along with interest and Penalty along with opportunity of personal hearing. And whereas, the taxpayer was also conveyed that if the said demand has already been paid or in case any objection, the taxpayer may file objections in DRC-06 within the stipulated period of time given in the notice and also granted opportunity of personal hearing to explain the same. And Whereas, th....

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