Oswal Agencies Pvt Ltd. Vs Union of India & Ors
Date: February 11, 2024
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): SANJEEV SACHDEVA, RAVINDER DUDEJA
Subject Matter
ITC inadvertently mentioned in column: Matter remanded for reconsideration
Summary
The case titled "Oswal Agencies Pvt Ltd. Vs Union of India & Ors." involved a dispute arising from a Show Cause Notice issued to the petitioner, leading to the creation of a demand against them under Section 73 of the CGST Act. The peti…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 05.12.2023, whereby an order under Section 73 of this Central Goods and Services Tax Act, 2017 has been passed and demand is created against the petitioner. It is noticed that a Show Cause Notice dated 28.09.2023 was issued to the petitioner which was replied by the petitioner on 25.10.2023. 2. Perusal of the imp…