Delhi HC Directs Sweetmeat Confectioner to Appeal ITC Demand

Lala Shivnath Rai Sumerchand Confectioner Private Limited Vs Additional Commissioner (Delhi High Court)

In a significant development for a confectioner operating both a sweetmeat shop and an adjoining restaurant, the Delhi High Court has directed M/s Lala Shivnath Rai Sumerchand Confectioner Private Limited to file an appeal before the appropriate Appellate Authority against a substantial demand related to Input Tax Credit (ITC). The court’s directive, issued on June 5, 2025, came after the petitioner challenged a show cause notice and an Order-in-Original that raised demands

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