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TK ELEVATOR INDIA PRIVATE LIMITED vs. ASSISTANT COMMISSIONER (GST)
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Shammi Kapoor
Kavita Jha
Swati Agarwal
Res. Counsel
Rishikesh Kumar
Sheenu Priya

Petitioner / Applicant

TK ELEVATOR INDIA PRIVATE LIMITED
Respondent ASSISTANT COMMISSIONER (GST)
Court Delhi High Court
State

Delhi

Date May 10, 2023
Order No.

W. P.(C) 8692/2021

Citation

2023(5) TAXREPLY 7473
Original Order
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ORDER

ORDER 1. The petitioner has filed the present petition impugning an order dated 21.06.2021 raising a total demand of Rs.93,839,317.24/- . 2. The proceedings culminating in the said order were commenced on 16.10.2020 with the petitioner’s premises being searched by the Department of Trade and Taxes, Delhi in relation to dues for the period July, 2017 to October, 2020. 3. Thereafter, a notice dated 05.11.2020, pointing out certain discrepancies, was issued for the period July, 2017 to October, 2020 under Section 61 of the Central Goods and Services Tax Act, 2017 (hereafter ‘the CGST Act’) read with Rule 99(1) of the Central Goods and Services Tax Rules, 2017 (hereafter ‘the Rules’). 4. The petitioner responded to the said notice on 05.12.2020, setting out the explanation for the alleged discrepancies. 5. The petitioner also prayed that in case the proceedings initiated pursuant to the notice dated 05.11.2020 were not dropped, the petit....

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