Ap International vs. Commissioner Of State GST And Vat, Department Of Trade And Taxes
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Cause title — parties, addresses and appearances
O R D E R %
2026
Through the present Petition, the Petitioner prays for the following reliefs:- “Issue writ of certiorari, mandamus and / or any other appropriate writ quashing of proceedings initiated and concluded vide impugned order i.e. only DRC-07 dated 29.03.2024 issued in contravention to section 73 of the SGST Act 20l1 & rules made thereunder read with urltavirs State Tax Notification No. 5612023-State tax dated 11.07.2024”
During the pendency of the present Petition on 19.06.2026, the following rectification order has been passed:- “ In this case, demand was created as the taxpayer M/s AP INTERNATIONAL (GSTIN-07AAAFA0804G1Z6) had availed Excess Input in GSTR-3B while the suppliers had declared less supply to the taxpayer. The taxpayer filed a petition in Hon'ble High Court of Delhi seeking a writ of certiorari, mandamus and/or any other appropriate writ, quashing the impugned ultravirus DRC-07 date-29.03.2024 against the taxpayer in specific contravention to Section 73(2) read with Section 73(10) of the CGST Act 2017 also in contravention to various other provisions of the central goods and service tax act, 2017 and rules made thereunder. 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 29/09/2026 at 12:47:08
It has also been contended that the petitioner has never availed any excess ITC or has ever bypassed any of its due tax liabilities. Therefore, such proceedings initiated against the petitioner are infructous and would certainly lead to huge losses of business thus is hampering the livelihood. After receipt of petition, the data available on GST Portal was re- checked and it was observed that ITC amounting to Rs. 25,87,500/- each under CGST and SGST Act pertaining to the month of February 2019 has been reflected in GSTR-2A of the March 2019. The screenshot of relevant GSTR-2A is being uploaded. It appears to be arithmetical error which might have occurred to technical glitch on GST Portal. The error is apparent on record and as per Section 161 of GST Act; there is no time limit for rectifying such types of errors. As the ITC availed by the taxpayer has been duly reported by his supplier namely M/s SECURITY SHOPPE INDIA PVT LTD (GSTIN- 07AAACS0364C1ZV). The taxpayer entitled to such ITC. The DRC-07 issued by this ward needs to be rectified. Accordingly demand is reduced to NIL.”
Keeping in view the rectification order passed on 19.06.2025, the present Petition is rendered infructuous.
Since there is no representation on behalf of the Petitioner, the present Petition is disposed of as infructuous, with liberty to the Petitioner to file an application for revival if the cause for continuing the present Petition survives.
ANIL KSHETARPAL, J.
BHARAT PARASHAR, J. SEPTEMBER 28, 2026/bh/ad
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 29/09/2026 at 12:47:08
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.