Laxmi Traders Proprietor Dipanshu Garg Vs Principal Commissioner of Gst Department of Trade And Taxes
Date: April 4, 2024
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): SANJEEV SACHDEVA, RAVINDER DUDEJA
Subject Matter
Order cannot be passed without issuing an SCN
Summary
The case involves a petitioner challenging an order creating a demand against them, which was set off against blocked Input Tax Credit (ITC). It is observed that no show cause notice or DRC-01 was issued to the petitioner prior to passing the impugne…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 07.02.2024, whereby a demand has been created against the petitioner and the same has been set off against blocked ITC. 2. Issue notice. Notice is accepted by learned counsel appearing for respondents. 3. With the consent of parties, petition is taken up for final disposal. 4. Learned counsel for respondent No.1,…