Sree Ananta Exim Vs Union of India & Ors. (Delhi High Court)
Delhi High Court has remanded a GST case involving Sree Ananta Exim to the Adjudicating Authority for reconsideration. The petitioner challenged an order demanding ₹89,83,380 for the financial year 2018-19, citing issues with the GST portal’s functionality and a lack of proper consideration of their arguments. The demand arose from discrepancies between the petitioner’s Input Tax Credit (ITC) claims and their suppliers’ tax payments, exacerbated by retrospective GST registration cancellations of the suppliers. The court found the order unreasoned and noted the system glitch prevented the petitioner from requesting a personal hearing. Consequently, the High Court set aside the impugned order, instructing a fresh review of the case with an opportunity for the petitioner to present their case in person.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
The petitioner has filed the present petition impugning an order dated 17.04.2024 (hereafter the impugned order) passed under Section 73 of the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act) and the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) confirming the demand of ₹89,83,380/- including interest and penalty for the financial year 2018-19.
