Delhi Msw Solutions Limited Vs Assistant Commissioner of State Tax & Ors. (Delhi High Court)
Delhi High Court has directed the Assistant Commissioner of State Tax to conduct a personal hearing for Delhi MSW Solutions Limited regarding a pending rectification application related to an Input Tax Credit (ITC) demand. The decision, made on April 17, 2025, during a hybrid mode hearing, came in response to a petition filed by the company challenging an order dated February 28, 2025, which confirmed a demand of Rs. 1,60,35,990.00.
Delhi MSW Solutions Limited had initially sought to quash the demand order, arguing that its detailed reply to a Show Cause Notice (SCN) issued on November 19, 2024, concerning alleged excess ITC availment, had not been adequately considered by the adjudicating authority.
However, during the court proceedings, the concerned Assistant Commissioner, Mr. Ahuja, joined virtually and clarified that the initial demand of approximately Rs. 7.74 crores had, in fact, been reduced to the current Rs. 1.60 crores after considering the petitioner’s reply. More significantly, Mr. Ahuja informed the court that a rectification application under Section 161 of the Central Goods and Services Tax Act, 2017, filed by Delhi MSW Solutions Limited, was already pending before him for consideration.
