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SRI GANPATI EXPORTS PVT. LTD. vs. COMMISSIONER, CGST, DELHI WEST.
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Bharat Bhushan Gupta
Anurag Mishra
Nidhi Gupta
Res. Counsel
Pranay Mohan Govil

Petitioner / Applicant

SRI GANPATI EXPORTS PVT. LTD.
Respondent COMMISSIONER, CGST, DELHI WEST.
Court Delhi High Court
State

Delhi

Date May 19, 2025
Order No.

W. P. (C) 6664/2025

Citation

2025(5) TAXREPLY 13428
Original Order
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ORDER

PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. 30219/2025 (exemption) 2. Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 6664/2025 & CMAPPL. 30218/2025 3. The present petition has been filed by the Petitioner-Sri Ganpati Exports Pvt. Ltd. under Article 226 of the Constitution of India, inter alia, assailing the two Orders-in-Original bearing nos. 69/CGST WEST/GST/SKG/SDC/2024-25 dated 01st February, 2025 and 318/CGST WEST/GST/SKG/SDC/2024-25 dated 04th February, 2025 respectively. 4. It is the case of the Petitioner that two Show Cause Notices were issued against the Petitioner. The first one was issued by the Directorate General of GST Intelligence (hereinafter, ‘DGGI’) on 31st July, 2024 proposing demand and recovery of Input Tax Credit (hereinafter, ‘ITC’) amounting to Rs. 67,71,420/- on the following counts: 5. A second undated Show Cause Notice ....

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