Exide Industries Limited Vs Assistant Commissioner (Delhi High Court)
Date: April 16, 2025
Subject Matter
Limitation period outlined in Section 75(3) doesn't apply in case of repeated adjournments
Summary
In the case of Exide Industries Limited, the Delhi High Court addressed issues surrounding the Order-in-Original passed by the Adjudicating Authority concerning Input Tax Credit (ITC) eligibility and substantial penalties. The Court observed that the…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. Allowed, subject to all just exceptions. Application is disposed of. P.(C) 4822/2025 & CM APPL. 22130/2025 (for stay) 3. The present petition has been filed by the Petitioner- Exide Industries Limited under Article 226 and 227 of the Constitution of India, inter alia, seeking issuanc…