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Delhi HC Directs GST Appeal, Says Appellate Authority Can Order Cross-Examination
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taxguruin
AdvertisementDK Enterprises Vs Union of India (Delhi High Court) The Delhi High Court considered a writ petition challenging an order dated 03.02.2025 by the Additional Commissioner (Adjudication), Central Goods and Services Tax, Delhi, raising a demand of approximately Rs.64 crores on the ground that the petitioner had wrongly availed Input Tax Credit (ITC) based on fake invoices.
The Court noted that two earlier writ petitions filed by the petitioner had already been disposed of by relegating the petitioner to the statutory appellate remedy under Section 107 of the Central Goods and Services Tax Act, 201...