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MITSUBISHI ELECTRIC INDIA PRIVATE LIMITED vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
DHARMESH SHARMA
Pet. Counsel
Rajat Bose
Ankit Sachdeva
Res. Counsel
Shubham Tyagi
Rajeev Aggarwal

Petitioner / Applicant

MITSUBISHI ELECTRIC INDIA PRIVATE LIMITED

Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date Nov 25, 2024
Order No.

W. P. (C) 7460/2024 & CM APPL. 31023/2024 (Interim Stay)

Citation

2024(11) TAXREPLY 11755
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ORDER

ORDER PER 1. This writ petition has been preferred impugning the order dated 26 April 2024 pertaining to the tax period of July 2018 to March 2019. In terms thereof, the respondents have proceeded to conclude and finalize an exercise referable to Section 73 of the Central Goods and Services Tax Act, 2017. 2. From the facts which stand disclosed on the record, we gather that the respondents had initiated a special audit in respect of the affairs of the petitioner. Upon conclusion of that audit, the petitioner submitted a detailed response raising various preliminary objections and denying the additional tax demands which were raised. 3. This was followed by the issuance of a Show Cause Notice [“SCN”] of 20 January 2024 where it was alleged as follows: - “And whereas, the reply / response of the Taxpayer of Special Audit Report has been found incomplete / inconclusive.” 4. The petitioner despite the cryptic recital in the SCN and which has m....

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