Vaish Associates v. the Commissioner of Delhi Goods and Services Tax & Ors.
Case brief
What is this about?
Vaish Associates v. Commissioner of Delhi Goods and Services Tax & Ors., W.P.(C) 13253/2025 (& CM APPL.54382/2025), High Court of Delhi, decided 26.11.2025 (Prathiba M. Singh & Renu Bhatnagar, JJ.). GST demand of Rs.5,80,921/- raised by order dated 06.08.2024 for non-declaration of correct tax liability on GSTR-09 reconciliation was quashed as not tenable, the Department having confirmed prior payments (IGST Rs.2,88,620/- via DRC-03; IGST, CGST, SGST, interest and late fees in GSTR-09 for 2019-20). Petition disposed of. Vires challenge to Notification No. 56/2023-Central Tax (28.12.2023) and Notification No. 9/2023-State Tax (22.06.2023) raised but not decided. Keywords: GST demand order, GSTR-09 reconciliation, DRC-03 payment, quashed, writ disposed, Delhi GST.
What did the court decide?
The demand dated 6th August, 2024 raised against the Petitioner was quashed; the writ petition and the pending application were disposed of in those terms.