BharatTaxGST

M/S Siddhidatri Infratech vs. Govt. Of Nct Of Delhi And Ors

Original PDF →
W.P.(C)/2665/2025HC DelhiGSTCNR DLHC01010772202501 September 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN2 pages
For Petitioner: Mr. Shyam Suman Singh and Mr. Abhay Singh, AdvsFor Respondent: Ms. Urvi Mohan, Adv. for GNCTD

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
$~45 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2665/2025 & CM APPL. 12736/2025 M/S SIDDHIDATRI INFRATECH .....Petitioner Through: Mr. Shyam Suman Singh and Mr. Abhay Singh, Advs. versus GOVT. OF NCT OF DELHI AND ORS. .....Respondents Through: Ms. Urvi Mohan, Adv. for GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R %

01.09.

2025

1.

This hearing has been done through hybrid mode.

2.

The present petition has been filed by the Petitioner challenging the impugned Show Cause Notice dated 31st January, 2024 (hereinafter, ‘the impugned SCN’) issued under Section 73 of the Delhi Goods and Services Tax, Act (hereinafter, ‘DGST Act’) for alleged mismatch of Input Tax Credit (hereinafter, ‘ITC’) for the financial year 2018-19 of GSTR-01 and GSTR- 3B of Rs. 1,34,499.57/-. and GSTR-01 and GSTR-3B of Rs. 7,03,671 for the same tax period of 2018-19. 3. The submission on behalf of the Petitioner is that there is an overlap in the demands raised in the SCN.

4.

Ld. Counsel for the Respondent concedes to the fact that the alleged overlap exists with a Show Cause Notice dated 9th November, 2023 issued by the Central Goods and Service Tax Department.

5.

Given the fact that there is no dispute regarding the overlap between 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 08/09/2025 at 12:14:34

the impugned SCN and the SCN issued by the Central Goods and Service Tax Department, the impugned SCN dated 31st January 2024, shall stand quashed.

6.

The present petition, along with the pending applications, if any, stand disposed of, in the above terms. PRATHIBA M. SINGH, J. SHAIL JAIN, J. SEPTEMBER 1, 2025 sh/ss 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 08/09/2025 at 12:14:34

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.