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Delhi HC Directs Appeal against Penalty for Alleged Wrongful ITC Availment
Case Law Details
- Case Name
- Samarth Traders And Anr Vs Assistant Commissioner of Central Tax (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Samarth Traders And Anr Vs Assistant Commissioner of Central Tax (Delhi High Court)
The petition was filed under Article 226 of the Constitution challenging an Order-in-Original dated 21 January 2025 issued by the Assistant Commissioner of Central Tax, Division – Old Delhi, Commissionerate CGST Delhi North. The impugned order confirmed demands and penalties against the petitioner on the ground of wrongful availment of Input Tax Credit (ITC) under Section 74(1) of the CGST Act.
The order confirmed GST demand of Rs. 1,33,94,470/- (CGST and SGST equally) and ordered its recover...





