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JITENDRA MISHRA vs. SALES TAX OFFICER CLASS II/AVATO & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Puneet Rai
Sanjay Sharma
Srishti Sharma
Res. Counsel
Udit Malik
Vishal Chanda

Petitioner / Applicant

JITENDRA MISHRA

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

Delhi

Date Sep 10, 2024
Order No.

W. P. (C) 11345/2024 and CMNo. 46975/2024

Citation

2024(9) TAXREPLY 11341
Original Order
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ORDER

ORDER PER   CM No. 46974/2024 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. W.P. (C) 11345/2024 and CM No. 46975/2024 3. Issue notice. 4. The learned counsel appearing for the respondents accepts notice. 5. The petitioner has filed the present petition impugning an order dated 28.12.2023 (hereafter the impugned order) passed by the adjudicating authority under Section 73 of the Central Goods and Services Tax Act, 2017 /Delhi Goods and Services Tax Act, 2017 for the tax period July 2017 to March 2018. 6. In terms of the impugned order, the demand proposed under the Show Cause Notice dated 24.09.2023 (hereafter the impugned SCN) was confirmed. 7. The impugned SCN had proposed the demand, essentially, on two grounds. First, that there was an excess claim for input tax credit (ITC) as was apparent from the returns available on the portal and the reconciliation turnover in GSTR-9. Second, that the ....

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