R L Enterprises Vs Commissioner State Goods and Services Tax Delhi & Anr. (Delhi High Court)
In the case of R L Enterprises Vs Commissioner State Goods and Services Tax Delhi & Anr., the Delhi High Court addressed a petition challenging an order dated December 24, 2023, issued under Section 73 of the Central Goods and Services Tax Act, 2017, and the State Goods and Services Tax Act, 2017. This order followed a Show Cause Notice (SCN) dated September 22, 2023, which alleged that the petitioner wrongfully availed Input Tax Credit (ITC) based on the cancellation of registration of certain suppliers from whom they had purchased goods. In response to the SCN, the petitioner contended that these suppliers were registered at the time of the transactions and that they had paid the corresponding GST, justifying their claim for ITC. However, the adjudicating authority did not address this contention in the impugned order. During the proceedings, the respondents’ counsel suggested that the order be set aside and the case remanded for fresh consideration. Consequently, the Delhi High Court set aside the impugned order and provided the petitioner with a two-week extension to submit supporting documents. The adjudicating authority is now mandated to review the matter afresh, ensuring the petitioner is given an opportunity to be heard.
