HVR Solar Private Limited Vs Sales Tax Officer Class II Avato Ward 67 & Anr
Date: April 7, 2025
Subject Matter
Section 161 mandates a personal hearing when rectification adversely impacts the taxpayer
Summary
The case involves HVR Solar Private Limited challenging an order rejecting their application for rectification under Section 161 of the DGST Act regarding a tax demand for wrongful Input Tax Credit (ITC) claims. The background highlights that the Pet…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner- HVR Solar Private Limited under Article 226 and 227 of the Constitution of India inter alia assailing the impugned order dated 28th February 2025 passed by the Respondent No. 1- Sales Tax Officer Class II/AVATO, Ward 67. 3. The Petitioner…