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WORLDS WINDOW EXIM PRIVATE LIMITED vs. COMMISSIONER OF STATE TAX DELHI & ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Sandeep Chilana
Priyojeet Chatterjee
Snehil Sharma
Res. Counsel
Udit Malik
Vishal Chanda

Petitioner / Applicant

WORLDS WINDOW EXIM PRIVATE LIMITED

Respondent COMMISSIONER OF STATE TAX DELHI & ANOTHER
Court Delhi High Court
State

Delhi

Date Sep 5, 2024
Order No.

W. P. (C) 12386/2024 CM APPL. 51543/2024 CM APPL. 51544/2024 CM APPL. 51545/2024

Citation

2024(9) TAXREPLY 10973
Original Order
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ORDER

ORDER PER 1. Issue notice. 2. Learned counsel for the respondents accept notice. 3. The petitioner impugns an order dated 28.12.2023, passed under Section 74 of the Central Goods and Services Tax Act, 2017 (hereafter CGST Act) / Delhi Goods and Services Tax Act, 2017 (hereafter DGST Act) in respect of the tax period from July, 2017 to March 2018. The said order was passed pursuant to a Show Cause Notice dated 14.01.2021 (hereafter the impugned SCN). The petitioner was called upon to reply to the impugned SCN on or before 15.02.2021. A tabular statement set out in the said impugned SCN indicates that no date, time or venue of the personal hearing was fixed. The said impugned SCN was premised on the basis that there were certain discrepancies in the input tax credit (hereafter ITC) to the extent of ₹299.84 Lacs as seen in GSTR 2A and GSTR 3B. The petitioner was, therefore, required to explain reasons for the same. 4. The impugned SCN proposed an aggregate demand of â....

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