Delhi HC Flags Duplication in GST ITC Demands: Allows Appeal with Limited Pre-Deposit

 Lala Shivanath Rai Sumerchand Confectoner Private Limited Vs Additional Commissioner (Delhi High Court) Delhi High Court has provided interim relief to M/s Lala Shivanath Rai Sumerchand Confectioner Private Limited, a firm operating a sweetmeat shop alongside a restaurant, in a case challenging a show cause notice and an Order-in-Original raising substantial Goods and Services Tax (GST) demands. The court, noting a “prima facie” indication of duplicated demands, has directed the petitioner to approach the Appellate Authority but significantly reduced the mandatory pre-deposit amo...