Kemexel Ecommerce Pvt. Ltd. Vs Sales Tax Officer
Date: October 30, 2025
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): PRATHIBA M. SINGH, SHAIL JAIN
Subject Matter
Action Under Section 73 Barred After Scrutiny Reply u/s 61 Is Accepted
Summary
The petitioner challenged a demand order (impugned order dated August 28, 2024) issued under Section 73 of the Delhi Goods and Service Tax Act, 2017, raising a demand of ₹53,46,391/- for FY 2019-2020. The petitioner argued that the impugned order and…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. The challenge in this petition is raised to the order dated 28 th August, 2024 passed by the Office of Sales Tax Officer Class II, AVATO, Delhi (hereinafter, ‘the impugned order’), pursuant to the SCN dated 29 th May, 2024 (hereinafter, ‘the impugned SCN’) raising a demand of Rs. 5…