Quick Services Proprietor Mr Madan Gupta v. Sales Tax Officer Class II Assistant Value Added Tax Officer (Avato) Ward 60 Zone 4 Delhi and Ors. &
Case brief
What is this about?
Delhi High Court writ disposal; W.P.(C) 15001/2025; CM APPL. 61615/2025; Quick Services Proprietor Madan Gupta v Sales Tax Officer Class II AVATO Ward 60 Zone 4 Delhi; GST Input Tax Credit denial; Section 16(4) CGST Act 2017; Section 16(5) CGST Act 2017; Notification 22/2024; Section 161 CGST Act; impugned order 29-04-2024; FY 2018-19; Form GST SPL-07 order 29-07-2025; rectification application 13-08-2025; demand Rs 55,19,096/- (tax Rs. 27,14,711/-; interest Rs. 25,30,259/-; penalty Rs. 2,74,126/-); reasoned order within two months; personal hearing; rights and remedies left open; disposed 02-12-2025; Justice Prathiba M. Singh; Justice Renu Bhatnagar; counsel Aseem Chawala (Senior Adv); Urvi Mohan (GNCTD).
What did the court decide?
Directions to the Respondent Department to consider the Petitioner's rectification application dated 13th August, 2025 within a period of two months and pass a reasoned order in accordance with law in terms of Section 161 of the CGST Act, after giving a personal hearing to the Petitioner; all rights and remedies of the parties left open; pending applications disposed of.