Techno Canada Inc Vs Union of India & Ors. (Delhi High Court)
Delhi High Court on June 17, 2025, dismissed a writ petition filed by M/s Techno Canada Inc., which sought to challenge an order imposing demands for excess Input Tax Credit (ITC) availment and penalties. The court directed the petitioner to pursue the appellate remedy available under Section 107 of the Central Goods and Service Tax (CGST) Act, 2017.
Techno Canada Inc. had approached the High Court under Article 226 of the Constitution, assailing an Order-in-Original dated January 23, 2025, issued by the Additional Commissioner, CGST, Delhi South Commissionerate. The company’s counsel, Mr. N.K. Kantawala, presented a two-fold argument.
Firstly, he contended that the extended period of limitation invoked by the CGST Department was unwarranted, as there was no fraud or willful misstatement of facts on the part of the petitioner. Secondly, Mr. Kantawala highlighted alleged glaring errors in the impugned order, claiming that certain documents duly filed by the petitioner were erroneously recorded as not having been submitted or considered. The counsel further submitted that the core issue, revolving around whether GST was payable at 12% or 18%, presented a clear question of law suitable for determination by the High Court.
