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Delhi HC Set Aside GST Demand for Using Total Turnover Instead of Actual Sales
Case Law Details
- Case Name
- IMS Mercantiles Ltd Vs Union of India & Anr. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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IMS Mercantiles Ltd Vs Union of India & Anr. (Delhi High Court)
The petitioner, a firm engaged in the wholesale and retail business of lithium-ion and other batteries, filed a writ petition challenging a rectification order dated 24 July 2025 issued by the Additional Commissioner, Central Tax (Delhi West). The dispute arose after a search was conducted at the petitioner’s premises on 12 March 2021 based on alleged tax evasion. A Show Cause Notice dated 3 August 2024 alleged misdeclaration of the GST rate under HSN Code 8507 by applying 18% instead of 28%, resulting in short payment of ...
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