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MAA PADMAWATI LAMINATION vs. COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS
(Delhi High Court)

Hon'ble Judges:

SANJEEV SACHDEVA
RAVINDER DUDEJA
Pet. Counsel
Parveen Kumar Gambhir
Rakesh Kumar
Akul Mangla
Res. Counsel
Avishkar Singhvi
Shubham Kumar
Naven Ahmed

Petitioner / Applicant

MAA PADMAWATI LAMINATION
Respondent COMMISSIONER DELHI GOODS AND SERVICE TAX AND OTHERS
Court Delhi High Court
State

Delhi

Date May 21, 2024
Order No.

W. P. (C) 7347/2024

Citation

2024(5) TAXREPLY 9724
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ORDER

JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 15.03.2024, whereby, a demand has been created against the Petitioner on account of alleged excess claim of Input Tax Credit for the financial year 2018-2019. 2. The impugned order also records that no reply or explanation has been received from the taxpayer. 3. Learned counsel for the Petitioner submits that reply was filed, though belated, on 10.03.2024, before the impugned order was passed. However, the same has not been even looked at by the Proper Officer. 4. Learned counsel for the Petitioner further submits that it was categorically stated in the reply that Form GSTR-2A, GSTR-8A and GSTR-9, as available on the portal, clearly demonstrate that there was no excess claim of Input Tax Credit by the Petitioner and the Proper Officer has erred in not even looking at the same. 5. Issue notice. Notice is accepted by the learned counsel appearing for the Respondents. With the consent of part....

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