^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

R.L. ENTERPRISES vs. COMMISSIONER STATE GOODS AND SERVICES TAX DELHI & ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA

Pet. Counsel

Ruchir Bhatia

Abhishek Anand

Res. Counsel

Avishkar Singhvi

Naved Ahmed

Petitioner / Applicant	R.L. ENTERPRISES
Respondent	COMMISSIONER STATE GOODS AND SERVICES TAX DELHI & ANOTHER
Court	Delhi High Court
State	Delhi
Date	Sep 18, 2024
Order No.	W. P. (C) 12096/2024
Citation	2024(9) TAXREPLY 11004
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

Related Tags :

☍

Section 73

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning the order dated 24.12.2023 (hereafter the impugned order) passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and the State Goods and Services Tax Act, 2017 (hereafter the SGST Act). The impugned order was passed pursuant to the Show Cause Notice dated 22.09.2023 (hereafter the impugned SCN) alleging that the petitioner had wrongfully availed Input Tax Credit (hereafter the ITC). 2. The said allegation was founded on the basis that the registration of certain suppliers from whom the petitioner had availed the supplies, was cancelled. 3. The petitioner responded to the impugned SCN on 30.10.2023 claiming that at the material time the suppliers from whom the petitioner had availed the supplies were registered under the CGST Act and the SGST Act. The petitioner also stated that it had paid the amount of invoice raised by the said suppl....