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Delhi HC Stays Unreasoned GST Orders Passed Near Extended Period of Limitation
Case Law Details
- Case Name
- Khemka Aviation Private Limited Vs Sales Tax Officer Class II/Avato Ward 1 & Ors (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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Khemka Aviation Private Limited Vs Sales Tax Officer Class II/Avato Ward 1 & Ors (Delhi High Court)
The petitioner challenged an order dated April 30, 2024, issued under Section 73 of the CGST/DGST Act for the financial year 2018-19, arguing that the order is unreasoned and disregards the petitioner’s response. The order, which followed a Show Cause Notice (SCN) dated December 13, 2023, demanded payment due to allegedly inadmissible input tax credit (ITC) related to motor vehicle services and airline travel. The petitioner had asserted that it did not claim ITC on these services, pro...
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