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RADIANT CASH MANAGEMENT SERVICES LTD. vs. ASSISTANT COMMISSIONER OF STATE GST
(Delhi High Court)

Hon'ble Judges:

SANJEEV SACHDEVA
RAVINDER DUDEJA
Pet. Counsel
L. Maithili
Kartikeya Sharma
Res. Counsel
Rajeev Aggarwal
Samridhi Vats

Petitioner / Applicant

RADIANT CASH MANAGEMENT SERVICES LTD.

Respondent ASSISTANT COMMISSIONER OF STATE GST
Court Delhi High Court
State

Delhi

Date Apr 24, 2024
Order No.

W. P. (C) 339/2024 & CM APPL. 1544/2024

Citation

2024(4) TAXREPLY 10615

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ORDER

JUDGMENT Petitioner impugns eight orders all dated 23.12.2023 passed under Section 73 of the Central Goods and Services Tax Act, 2017 pertaining to the period 2017-18 wherein a demand has been created against the petitioner. 2. Learned counsel for the petitioner submits that the Show Cause Notice was issued to the petitioner contending that petitioner has incorrectly carried forward input tax credit amounting to Rs. 41,64,080/- as reflected at Sl. No. 6 of the Show Cause Notice and thereafter at Sl. No. 9, a similar amount was reflected as having been utilized in the same year. She submits that petitioner had earlier approached this Court by filing a writ petition being W.P.(C) No. 15210/2023 which was disposed of on 24.11.2023 directing the respondent to examine the issues raised by the petitioner and pass a speaking order. She submits that instead of passing a speaking order, cryptic orders have been passed which do not take into account submissions of the petitioner as al....

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