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IMPRESSIVE DATA SERVICES PRIVATE LIMITED vs. COMMISSIONER (APPEALS-I), CENTRAL TAX GST, DELHI
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA

Pet. Counsel

Pranay Jain

Res. Counsel

Ruchesh Sinha

Petitioner / Applicant	IMPRESSIVE DATA SERVICES PRIVATE LIMITED
Respondent	COMMISSIONER (APPEALS-I), CENTRAL TAX GST, DELHI
Court	Delhi High Court
State	Delhi
Date	Apr 15, 2025
Order No.	W. P. (C) 4662/2025 & CM APPL. 21564/2025
Citation	2025(4) TAXREPLY 13043
Original Order
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ORDER
PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner– M/s Impressive Data Services Private Limited seeking exemption from the pre-deposit requirements mandated in terms of Section 107 (6) of the Central Goods and Services Tax Act, 2017 (hereinafter, the Act). 3. The case of the Petitioner is that a Show Cause Notice No. 11/2022-23 vide C.No. GEXCOM/AE/VRFN/OTH/157-AE/O/o/Commr-GST-Delhi(E)/1593 dated 14th June, 2022, was issued by the Respondent-Department– Commissioner (Appeals-1) Central Tax GST in respect of wrongful availment of Input Tax Credit (hereinafter, ITC) by the Petitioner during the period 2017-18, 2018-19 and 2019-20. 4. The submission of the Petitioner is that there were some mistakes in the Returns filed, at the time when the transition took place into the GST regime and due to such mistakes on part of the accountant of the Petitioner, wrong turnover was m....