Ms Ganesh Das Chawla Charitable Trust Regd vs. Additional Commissioner CGST Delhi West & Anr.
Original PDF →Facts
The Petitioner, M/s Ganesh Das Chawla Charitable Trust (Regd.), filed a writ petition before the Delhi High Court challenging an Order-in-Original dated 3rd February, 2025, passed by the Additional Commissioner, CGST Delhi West. The Petitioner's counsel informed the Court that they intended to pursue remedies available under the law, specifically by filing an appeal under Section 107 of the Central Goods and Service Tax Act, 2017, or by filing a rectification application against the impugned order. The Petitioner also stated that while credit notes were initially availed, the credit was subsequently reversed, and the full amount has been deposited.
Held
The Court noted the Petitioner's submission that they would avail of their remedies under the law, either by filing an appeal under Section 107 of the Central Goods and Service Tax Act, 2017, or by filing a rectification application. The Petitioner also stated that credit notes were initially availed, but the credit was reversed, and the full amount deposited. The Court directed that if the Petitioner files an appeal, an application for waiver of pre-deposit should be filed and considered by the Appellate Authority in accordance with law. The writ petition was disposed of on these terms.
Key Issues
1. Whether the Petitioner can avail of alternative remedies under the CGST Act, 2017, instead of pursuing the writ petition? Petitioner's Contention: The Petitioner, through their counsel, stated their intention to avail of remedies in accordance with law, specifically by filing an appeal under Section 107 of the CGST Act, 2017, or by filing a rectification application against the impugned order. They also indicated that the credit initially availed through credit notes had been reversed and the full amount deposited. Revenue's Contention: No specific arguments were recorded for the Revenue in the judgment.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2025
This hearing has been done through hybrid mode.
The present petition has been filed by the Petitioner- M/s Ganesh Das Chawla Charitable Trust (Regd.) under Article 226 of the Constitution of India, inter alia, assailing the Order-in-Original dated 3rd February, 2025 (hereinafter, ‘impugned order’) passed by the Additional Commissioner, CGST Delhi West.
After some hearing, ld. Counsel for the Petitioner submits that he shall avail of his remedies in accordance with law, either by filing an appeal under Section 107 of the Central Goods and Service Tax Act, 2017 or by filing a rectification application against the impugned order.
It is also the submission of ld. Counsel for the Petitioner that though initially credit notes were availed off, however, thereafter the credit has been reversed and the full amount has been deposited. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 20:43:40
If this stand is correct and if the Petitioner chooses to file an appeal, let an application for waiver of pre-deposit be filed by the Petitioner and the same shall be considered by the Appellate Authority in accordance with law.
The petition is disposed of in these terms. Pending applications, if any, are also disposed of.
PRATHIBA M. SINGH, J.
RAJNEESH KUMAR GUPTA, J. MAY 23, 2025 ‘acm’/ck This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 20:43:40
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.