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PRINCE DIAMOND JEWELLERS PRIVATE LIMITED vs. GOODS AND SERVICE TAX OFFICER & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Akshay Allagh
Res. Counsel
Sumit K. Batra

Petitioner / Applicant

PRINCE DIAMOND JEWELLERS PRIVATE LIMITED

Respondent GOODS AND SERVICE TAX OFFICER & OTHERS
Court Delhi High Court
State

Delhi

Date Apr 17, 2025
Order No.

W. P. (C) 4825/2025 & CMAPPL. 22148/2025

Citation

2025(4) TAXREPLY 13005
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-M/s Prince Diamond Jewellers Private Limited under Article 226 of the Constitution of India, inter alia, seeking issuance of an appropriate writ assailing the impugned order dated 14th December 2023 (hereinafter, ‘impugned order’) passed by the Respondent No. 1. The impugned order was passed pursuant to a show cause notice dated 24th September 2023 (hereinafter, ‘SCN’). 3. Vide the said impugned order, a demand has been raised to the tune of Rs. 7,88,611/-. The ground on which the said demand has been raised is that there is an excess claim of Input Tax Credit (hereinafter, ‘ITC’) as per an analysis of the Goods and Service Tax (hereinafter, ‘GST’) records of the Petitioner. 4. The case of the Petitioner is that the Petitioner never came to know of the SCN. Further, no reply was filed ....

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