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SUN & SAND INDUSTRIES AFRICA PVT. LTD vs. SALES TAX OFFICER CLASS-II/AVATO DEPARTMENT OF TRADE AND TAXES
(Delhi High Court)

Hon'ble Judges:

SANJEEV SACHDEVA
RAVINDER DUDEJA

Pet. Counsel

Anjali Jha Manish

Priyadarshi Manish

Divya Rastogi

Res. Counsel

Rajeev Aggarwal

Petitioner / Applicant	SUN & SAND INDUSTRIES AFRICA PVT. LTD
Respondent	SALES TAX OFFICER CLASS-II/AVATO DEPARTMENT OF TRADE AND TAXES
Court	Delhi High Court
State	Delhi
Date	Apr 24, 2024
Order No.	W. P. (C) 5670/2024 & CM APPL. 23433/2024
Citation	2024(4) TAXREPLY 9499
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ORDER
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 19.12.2023 whereby the impugned Show Cause Notice dated 23.09.2023, proposing a demand of Rs. 15,19,68,460.00/- against the petitioner had been disposed of and demand including penalty has been raised against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 2. Issue notice. Notice is accepted by learned counsel appearing for respondent. With the consent of the parties, petition is taken up for final disposal today. 3. Perusal of the Show Cause Notice dated 23.09.2023 shows that the Department has given reasons under separate headings i.e., excess claim of Input Tax Credit [“ITC”]; Scrutiny of ITC availed and under declaration of ineligible ITC. 4. Learned counsel for Petitioner submits that Petitioner had replied to the impugned Show Cause Notice on 23.10.2023 seeking additional time for....