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WHITE MOUNTAIN TRADING PVT. LTD. & OTHERS vs. COMMISSIONER CENTRAL EXCISE AND CENTRAL GST & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN

Pet. Counsel

Tarun Gulati

Srijan Sinha

Siddharth Garg

Res. Counsel

Harpreet Singh

Suhani Mathur

Jatin Kumar Gaur

Petitioner / Applicant	WHITE MOUNTAIN TRADING PVT. LTD. & OTHERS
Respondent	COMMISSIONER CENTRAL EXCISE AND CENTRAL GST & OTHERS
Court	Delhi High Court
State	Delhi
Date	Sep 6, 2023
Order No.	W.P.(C) 11890/2023, CM APPL. 46451/2023 & CM APPL. 46452/2023
Citation	2023(9) TAXREPLY 7922
Original Order
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ORDER
ORDER CM APPL. 46450/2023 (for exemption) 1. Exemptions allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 11890/2023 CM APPL. 46451/2023 & CM APPL. 46452/2023 3. The petitioner has filed the present petition, inter alia, praying as under: “a. Issue of an appropriate writ, order or direction in the nature of certiorari, thereby quashing the Pre Show cause notice dated 07.06.2023, Show Cause Notice dated 26.07.2023 (Received on 01.08.2023) and the consequent investigation as ensued by the Respondent Department u/s 74 of the GST Act, 2017 against the Petitioner as being arbitrary and violative of Articles 14 and 19 of the Constitution. b. Pass any such further order(s) as the Hon’ble Court deems fit and necessary in the interest of justice.” 4. It is the petitioner’s case that he had exported goods and availed of input tax credit to discharge the Integrated Goods and Services Tax (IGST). ....