Omkara Footwear (Prop: Shyam Lal Bansal) Vs Commissioner of Central Goods And Services Tax And Another (Delhi High Court)
Date: October 18, 2023
Subject Matter
Adjudicating Authority’s rejection orders cannot be based on grounds not specified in the show cause notice.
Summary
The petitioner had filed appeals seeking refund for the period January 2020 to March 2020, which were rejected due to alleged non-existent or high-risk suppliers and failure to establish timely payment for goods and services. The petitioner contested…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, inter alia , impugning a common order dated 10.12.2021 (hereafter ‘ the impugned order ’), whereby the appeals preferred by the petitioner (Appeal No. 160- GST/Appeal-1/North/2021, Appeal No. 161- GST/Appeal-1/North/2021 & Appeal No. 162- GST/Appeal-1/North/2021), each dated 13.07.…