Uzbekistan Airways Vs Sales Tax Officer Class II/Avato (Delhi High Court)
The Delhi High Court heard the matter titled Uzbekistan Airways v. Sales Tax Officer Class II/AVATO through hybrid mode. The case involved a writ petition filed under Articles 226 and 227 of the Constitution of India by Uzbekistan Airways, challenging both an order and a show cause notice issued by the Sales Tax Officer, Ward 202, Zone 11, Delhi, as well as the constitutional validity of two GST-related notifications.
The petitioner contested the impugned order dated 23 February 2025, passed by the Sales Tax Officer, which raised a demand of ₹35,39,172. This demand comprised three components — tax liability of ₹19,15,534, interest of ₹14,32,084, and a penalty of ₹1,91,554. The petitioner also challenged the show cause notice (SCN) dated 25 November 2024, issued by the same authority.
The show cause notice alleged that the petitioner had excessively claimed Input Tax Credit (ITC) due to non-reconciliation of information and under-declaration of ineligible ITC. The petitioner was directed to submit a reply by 25 December 2024, and a personal hearing was scheduled for 3 January 2025. However, counsel for the petitioner stated that the SCN was inadvertently missed, resulting in no reply being filed and non-attendance at the hearing.
