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Delhi HC Flags Duplication in GST ITC Demands: Allows Appeal with Limited Pre-Deposit
Case Law Details
- Case Name
- Lala Shivanath Rai Sumerchand Confectoner Private Limited Vs Additional Commissioner (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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Lala Shivanath Rai Sumerchand Confectoner Private Limited Vs Additional Commissioner (Delhi High Court)
Delhi High Court has provided interim relief to M/s Lala Shivanath Rai Sumerchand Confectioner Private Limited, a firm operating a sweetmeat shop alongside a restaurant, in a case challenging a show cause notice and an Order-in-Original raising substantial Goods and Services Tax (GST) demands. The court, noting a “prima facie” indication of duplicated demands, has directed the petitioner to approach the Appellate Authority but significantly reduced the mandatory pre-deposit amo...
