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PARITY INFOTECH SOLUTIONS PVT. LTD. vs. GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Puneet Agarwal
Purvi Sinha
Ketan Jain
Res. Counsel
Avishkar Singhvi
Naved Ahmed
Vivek Kumar

Petitioner / Applicant

PARITY INFOTECH SOLUTIONS PVT. LTD.
Respondent GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI & OTHERS
Court Delhi High Court
State

Delhi

Date Mar 7, 2023
Order No.

W.P.(C) 7017/2022 & CM No. 21510/2022

Citation

2023(3) TAXREPLY 7084
Original Order
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ORDER

JUDGMENT VIBHU BAKHRU, J Introduction 1. The petitioner has filed the present petition impugning a show cause notice dated 28.02.2022 (hereafter ‘the impugned show cause notice’) and an order dated 30.03.2022 (hereafter ‘the impugned order’) passed under Section 74 of the Central Goods and Services Tax Act, 2017 (hereafter ‘the CGST Act’), pursuant to the impugned show cause notice. In terms of the impugned order, the Adjudicating Authority had raised a demand of ₹27,88,200/- for the Financial Year 2020-21 and had called upon the petitioner to pay the same by 30.04.2022. In addition, the petitioner also impugns the instructions dated 08.03.2022 issued by the Department of Trade & Taxes (Policy Branch), Government of NCT of New Delhi (hereafter ‘the impugned instructions’). 2. The Input Tax Credit (hereafter ‘ITC’) available in the petitioner’s Electronic Credit Ledger (hereafter &l....

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