Kbs Industriies Limited (Earlier Known as Kbs Industries Limited) v. the Commissioner of Delhi Goods and Services Tax & Ors.
Case brief
What is this about?
W.P.(C) 14498/2025, KBS Industries Limited v. Commissioner of Delhi Goods and Services Tax & Ors., decided 02.12.2025 by Justice Prathiba M. Singh and Justice Renu Bhatnagar. Challenge to Delhi GST Show Cause Notice dated 03.07.2025 for FY 2021-22 raising demand of Rs. 26,82,50,383/-; sole ground: ITC claimed from cancelled dealers, return defaulters and tax non-payers. Department conceded possible overlap in demands. Petition disposed of with directions for fresh adjudication of the reply, personal hearing, reasoned order afresh, and consideration of withdrawal of overlapping demand. No statutes or precedents cited in the order.
What did the court decide?
Petition disposed of with directions that the reply to the impugned SCN be adjudicated afresh after affording a personal hearing, considering the overlap argument, culminating in a reasoned order passed afresh; the Department is to consider withdrawing any overlapping portion of the demand.