← Library
High Court of DelhiW.P.(C)/5078/2025

M/S Rational Business Corporation Pvt. Ltd. v. Commissioner Of Cgst, Delhi West And ORS.

2025-04-25Hon'Ble Ms. Justice Prathiba M. Singh,Hon'Ble Mr. Justice Rajneesh Kumar Gupta2 pages

$~33 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 5078/2025 & CM APPL. 23299/2025 M/S RATIONAL BUSINESS CORPORATION PVT. LTD.

.....Petitioner Through:

Mr. Vineet Bhatia, Advocate.

versus COMMISSIONER OF CGST, DELHI WEST AND ORS.

.....Respondents Through:

Mr. R. Ramachandran, Sr. Standing Counsel with Mr.

Prateek Dhir, Advocate for respondents.

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA

O R D E R

% 25.04.2025 1.

This hearing has been done through hybrid mode. 2.

The present petition has been filed by the Petitioner- M/s Rational Business Corporation Pvt. Ltd. under Article 226 and 227 of the Constitution of India, inter alia, assailing the Order-in-Original bearing no.

01/CGST/ADC(SKJ)/2024-2025 dated 5th February 2025 (hereinafter, 'impugned order'). Vide the said impugned order, penalty has been imposed on the Petitioner in respect of incorrect availment of Input Tax Credit (hereinafter, 'ITC').

3.

Mr. Vineet Bhatia, ld. Counsel for the Petitioner submits that the tax amount was paid by the Petitioner even prior to the issuance of the show cause notice dated 17th July 2020, and therefore, in terms of Section 74(5) of the Central Goods and Service Tax Act, 2017 (hereinafter, 'CGST Act') the Petitioner would be willing to pay 15% penalty and bring an end to the 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 01/05/2025 at 16:19:45

dispute.

4.

In view thereof, ld. Counsel for the Petitioner wishes to withdraw the present petition with liberty to approach the Appellate Authority under Section 107 of CGST Act, 2017.

5.

The Petitioner is, accordingly, permitted to withdraw the present petition and approach the Appellate Authority with the prayer that a 15% penalty would be deposited by the Petitioner. In addition, proof of payment of the demanded tax amount shall also be furnished by the Petitioner before the Appellate Authority.

6.

The petition is dismissed as withdrawn with liberty as aforesaid. All pending applications are also disposed of.

PRATHIBA M. SINGH, J.

RAJNEESH KUMAR GUPTA, J.

APRIL 25, 2025 v/ck 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 01/05/2025 at 16:19:45