Gayatri Diamonds (Prop: Amit Upadhyay) Vs Sales Tax Officer
Date: March 31, 2024
Subject Matter
Denial of ITC due to non-submission of proof of payment: Matter sent for re-adjudication
Summary
The petitioner challenged an order dated 29.12.2023, which disposed of a Show Cause Notice proposing a demand against the petitioner under Section 73 of the CGST Act, 2017. The impugned order stated that the petitioner did not file an online reply or…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 29.12.2023, whereby the impugned Show Cause Notice dated 23.09.2023, proposing a demand of Rs. 73,76,148.00 against the Petitioner has been disposed of and a demand including penalty has been raised against the Petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017…