Ganapati International Vs Commissioner of CGST
Date: August 11, 2025
Subject Matter
Rectification application should be handled by the same department that issued the original order
Summary
The petitioner challenged an Order-in-Original dated January 31, 2025, which raised a demand of Rs. 6,65,415 for allegedly availing Input Tax Credit (ITC) from a supplier that issued goods-less invoices. The petitioner's grievance was that the tax ha…
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 under Article 226 of the Constitution of India inter alia challenging the Order-in-Original dated 31st January, 2025. The said Order-in-Original has been passed in respect of availment of Input Tax Credit ( hereinafter ‘IT…