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Vinod Electricals vs. Commissioner Of Goods And Service Tax & Anr.

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W.P.(C)/9920/2024HC DelhiGSTCNR DLHC01041973202422 July 2024Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE SACHIN DATTA2 pages
For Petitioner: Mr.Sudhir Sangal, AdvocateFor Respondent: Mr.Rajeev Aggarwal, SC and Mr.Shubham Goel, Advocate

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Cause title — parties, addresses and appearances
$~105 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9920/2024 CM APPL. 40680/2024(Stay) VINOD ELECTRICALS .....Petitioner Through: Mr.Sudhir Sangal, Advocate. versus COMMISSIONER OF GOODS AND SERVICE TAX & ANR. .....Respondents Through: Mr.Rajeev Aggarwal, SC and Mr.Shubham Goel, Advocate. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA

O R D E R % 22.07.2024

1.

The petitioner has filed the present petition impugning an order dated 26.04.2024 (hereafter the impugned order) passed by the learned Adjudicating Authority raising the demand of ₹43,42,522/- on account of State Goods and Services Tax (SGST); ₹41,34,288/- on account of Central Goods and Services Tax (CGST); and ₹42,106/- on account of Integrated Goods and Services Tax (IGST). In addition to the above, the Adjudicating Authority has also imposed interest and penalty.

2.

The learned counsel for the petitioner submits that the impugned order is ex facie incorrect as the reconciliation of the petitioner’s e-way bill turn over does not reflect the said amount.

3.

The petitioner has the remedy of an appeal under Section 107 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act). Thus, this Court does not consider it apposite to entertain the present petition.

4.

The petitioner is at liberty to avail statutory remedies. In the event, the petitioner files an appeal within the period of two weeks from date, the 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 04/07/2025 at 01:48:49

same shall be considered on merits uninfluenced of the present order. All rights and contentions of the parties are reserved.

5.

The petition stands disposed of in above terms. Pending application also stands disposed of. VIBHU BAKHRU, J SACHIN DATTA, J JULY 22, 2024 M Click here to check corrigendum, if any 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 04/07/2025 at 01:48:49

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.