Case Law Details
Case Name : Aggarwal Construction Co. Vs Commissioner of Central Goods And Services Tax Delhi East Commissionerate & Ors (Delhi High Court)
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Aggarwal Construction Co. Vs Commissioner of Central Goods And Services Tax Delhi East Commissionerate & Ors (Delhi High Court)
The Delhi High Court considered a writ petition challenging the summary of a Show Cause Notice (Form DRC-01) dated 30 September 2025 issued under Section 73 of the CGST Act, 2017, and a connected alert circular dated 7 August 2025 issued by the Directorate General of GST Intelligence, Delhi Zonal Unit.
The Petitioner had executed a works contract for the Delhi Jal Board and paid GST at 12%. The Department initiated an investigat
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