Case Law Details
Manpowergroup Services India Pvt. Ltd. Vs Sales Tax Officer Class-II Ward-I Zone-I Delhi & Ors. (Delhi High Court)
The case of Manpowergroup Services India Pvt. Ltd. vs. Sales Tax Officer Class-II, Ward-I, Zone-I, Delhi & Ors. before the Delhi High Court revolves around show cause notices issued to the petitioner regarding irregularities in the availment of input tax credit. This article provides a detailed analysis of the judgment/order passed by the Delhi High Court.
The petitioner, aggrieved by show cause notices, raised concerns about the lack of specific details in the notices regarding alleged discrepancies in input tax credit. Despite seeking time to respond, the petitioner’s request was not accommodated by the Proper Officer. The absence of clarity regarding the alleged discrepancies further compounded the petitioner’s apprehensions.
In response to the petitioner’s concerns, the Delhi High Court issued a directive, directing the petitioner to file a response to the show cause notice for the financial year 2019-20 and 2020-21 within 30 days. Additionally, the Court mandated the petitioner’s appearance before the Sales Tax Officer for clarification on the specified date and time.
Furthermore, the Court granted the petitioner the liberty to seek further remedies in accordance with the law, emphasizing that the Court neither considered nor commented upon the merits of the case of either party.
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