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Case Law Details

Case Name : ACME India Vs Dept of Trade And Taxes (Delhi GST) (Delhi High Court)
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ACME India Vs Dept of Trade And Taxes (Delhi GST) (Delhi High Court)

The Delhi High Court heard a writ petition challenging a Show Cause Notice (SCN) dated 17 May 2024 and the consequential order dated 28 August 2024 issued by the Sales Tax Officer for FY 2019–20. The impugned order raised a demand of ₹1,79,45,652, comprising tax of ₹92,88,903, interest of ₹77,27,858, and penalty of ₹9,28,891. The petitioner also challenged the validity of Notifications No. 9/2023 (Central) and 56/2023 (Central Tax).

The Court noted that th

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