Rajesh tanwar Vs Commissioner (High Court Delhi)
Delhi High Court has ruled that amounts deposited by a petitioner with the Goods and Services Tax (GST) Department during an investigation can be adjusted towards the mandatory pre-deposit required for filing an appeal under Section 107 of the Central Goods and Services Tax (CGST) Act. The court also addressed a concern raised by the petitioner regarding duplicated demands in show cause notices.
The ruling came in a petition filed by Rajesh Tanwar, challenging two Orders-in-Original issued in February 2025. These orders stemmed from show cause notices issued by the Directorate General for GST Intelligence (DGGI) in July 2024, proposing demand and recovery of Input Tax Credit (ITC) totaling Rs. 2,83,56,714/- and Rs. 60,73,541/-.
Petitioner’s Contentions and Court’s Observations
Mr. Tanwar argued two main points before the High Court. Firstly, he contended that the amount of Rs. 60,73,541/-, related to M/s Fortune Graphics Limited, was duplicated across both show cause notices. The court noted that the impugned Order-in-Original itself prima facie indicated this duplication.
Secondly, the petitioner sought permission to adjust an amount of Rs. 1,16,47,808/-, which he had already deposited with the GST Department during the investigation phase, against the pre-deposit requirement for filing his appeal.
