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Delhi HC Questions GST Officer’s Contradictory Order on Dropped Demands
Case Law Details
- Case Name
- Fedral Bank Ltd Vs GST Proper Officer (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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Fedral Bank Ltd Vs GST Proper Officer (Delhi High Court)
The Delhi High Court heard a petition challenging an order confirming a GST demand of ₹5.50 crore against the petitioner, Fedral Bank Ltd. The petitioner contended that while the order confirmed some demands, certain demands were simultaneously dropped in the Form GST DRC-07, creating inconsistencies. The petitioner had also filed a rectification application, which was rejected without a hearing. The issues raised in the Show Cause Notice included excess input tax credit (ITC) claimed due to non-reconciliation, reversa...
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