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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
Original Order
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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....

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