SMEC International Pty. Ltd Vs Commissioner CT GST (Delhi High Court)
The Delhi High Court heard a petition concerning GST demand notices based on returns containing a clerical error. For FY 2014-15, the petitioner submitted that the return error could not be rectified within the prescribed 90-day period. A subsequent correction application was filed, and during audit proceedings the revised returns were considered. The petitioner stated that interest was imposed over delayed tax payment and that its appeal was pending before the Appellate Authority.
For FY 2016-17, an audit allegedly found short payment, following which the petitioner was asked to pay the amount with interest. The demand for short payment was subsequently dropped, while the interest liability remained contested.
The petitioner challenged Demand Notices dated 12 July 2019 and 13 January 2022, arguing that demands based on the unrevised return were unjustified after the revised return was accepted during audit. The respondents submitted that the revised return was not reflected on the portal because it was filed beyond 90 days.
The Court adjourned the matter and listed it for final disposal on 18.08.2026 in the Supplementary List.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Learned Counsel representing the Petitioner contends that, with regard to the Financial Year 2014-15, the Return was filed; however, there was a clerical error which could not be rectified within the prescribed period of 90 days.
