Gardgil Vohra Ventures Private Limited Vs Sales Tax Officer Class II Avato Ward 101 & Ors (Delhi High Court)
In a recent judgment, the Delhi High Court set aside an Input Tax Credit (ITC) demand confirmed against Gardgil Vohra Ventures Private Limited, citing a lack of opportunity for personal hearing. The case highlights the ongoing legal complexities surrounding GST notifications extending limitation periods, with varying judicial opinions across the country and the matter currently awaiting the Supreme Court’s final decision.
Gardgil Vohra Ventures Private Limited had approached the High Court challenging an order dated August 9, 2024, issued by the Sales Tax Officer, Class II/AVATO, Ward 101. This order confirmed a demand based on alleged wrongful availing of ITC due to discrepancies in the returns filed by the petitioner. The firm contended that it had missed the Show Cause Notice (SCN) issued on May 23, 2024, and consequently, no reply was filed.
The petition also mounted a broader challenge against Notification Nos. 56/2023-Central Tax dated December 28, 2023, and 56/2023-State Tax dated July 11, 2024. These notifications are critical as they purport to extend various time limits under the Goods and Services Tax (GST) regime, particularly for the adjudication of SCNs and passing orders under Section 73 of the CGST Act.
