Delhi Msw Solutions Limited v. the Assistant Commissioner of State Tax & Ors.
Case brief
What is this about?
W.P.(C) 4636/2025, Delhi MSW Solutions Limited v. The Assistant Commissioner of State Tax & Ors., decided 15.04.2025 by Delhi High Court (Justices Prathiba M. Singh and Rajneesh Kumar Gupta). Keywords: GST adjudication; excess Input Tax Credit (ITC); Show Cause Notice dated 19.11.2024; demand confirmed Rs.1,60,35,990.00/- on 28.02.2025; initial demand Rs.7,74,72,844/- reduced to approx. Rs.1.60 crores; rectification application under Section 161, Central Goods And Services Tax Act, 2017; non-disclosure of rectification pendency in writ petition; direction for personal hearing; Article 226; petition disposed of, rights and remedies left open.
What did the court decide?
Petition disposed of with a direction that a personal hearing be afforded to the Petitioner in the pending rectification application under Section 161 of the Central Goods And Services Tax Act, 2017 and an order passed in accordance with law; hearing date to be communicated through the Portal and to the Petitioner's counsel; all rights and remedies of the Petitioner left open; all pending applications disposed of.