Era Infra Engineering Limited Vs Joint Commissioner CGST Delhi South Commissionerate & Ors
Date: December 15, 2025
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): PRATHIBA M. SINGH, SHAIL JAIN
Subject Matter
GST Demands Raised Post-IBC Resolution Plan Approval Set-Aside
Summary
The Delhi High Court has set aside demand-cum-Show Cause Notices and consequential orders raised by the GST Department against the Petitioner. The Court held that such demands, relating to periods prior to the approval of a resolution plan under the…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. These are three writ petitions seeking quashing of respective demand cum Show Cause Notices and the consequential impugned orders. The details of the same are tabulated as under: W.P.(C) PERIOD SCN IMPUGNED ORDER TOTAL DEMAND W.P.(C) 2281/2025 FY 2018-19 02.08.2024 14.11.2024 25.11.2024 Rs. 9,…