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LALA SHIVNATH RAI SUMERCHAND CONFECTIONER PRIVATE LIMITED vs. ADDITIONAL COMMISSIONER, CGST DELHI-WEST, NEW DELHI.
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Garuav Gupta
Res. Counsel
Monica Benjamin
Nancy Jain

Petitioner / Applicant

LALA SHIVNATH RAI SUMERCHAND CONFECTIONER PRIVATE LIMITED
Respondent ADDITIONAL COMMISSIONER, CGST DELHI-WEST, NEW DELHI.
Court Delhi High Court
State

Delhi

Date May 30, 2025
Order No.

W. P. (C) 8028/2025 & CMAPPL. 35217/2025

Citation

2025(5) TAXREPLY 13552
Original Order
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. 35218/2025 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 8028/2025 & CMAPPL. 35217/2025 3. The present petition has been filed by the Petitioner-M/s Lala Shivnath Rai Sumerchand Confectioner Private Limited, inter alia, challenging the Show Cause Notice dated 05th August, 2025 (hereinafter, ‘SCN’) and Order-in-Original bearing no. 314/CGST WEST/GST/SKG/ADC/2024-25 dated 05th February, 2025 (hereinafter, ‘impugned order’) for the Financial Year 2017-18. Vide the said order, the following demands have been raised:- “(i) I confirm the demand of ineligible input tax credit amounting to Rs 11,47,55,615/-(Rupees Eleven Crores forty-seven lakh fifty five thousand six hundred fifteen only) used for discharging outward tax liability for the financial year 2017-18 to 2022-23 in contravention to Notification No.....

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GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

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