Ms Ganesh Das Chawla Charitable Trust Regd v. Additional Commissioner Cgst Delhi West & ANR.

$~33 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6228/2025, CM APPL. 28447/2025 & CM APPL. 28448/2025 MS GANESH DAS CHAWLA CHARITABLE TRUST REGD .....Petitioner Through:

Mr.

V.

Lakshmikumaran, Mr.

Yogendra Aldak, Mr. Kunal Kapoor and Mr. Yatharth Tripathi, Advocates.

versus ADDITIONAL COMMISSIONER CGST DELHI WEST & ANR. .....Respondents Through:

Mr. Ruchesh Sinha, Sr. Standing Counsel for CGST.

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA

O R D E R

% 23.05.2025 1.

This hearing has been done through hybrid mode. 2.

The present petition has been filed by the Petitioner- M/s Ganesh Das Chawla Charitable Trust (Regd.) under Article 226 of the Constitution of India, inter alia, assailing the Order-in-Original dated 3rd February, 2025 (hereinafter, 'impugned order') passed by the Additional Commissioner, CGST Delhi West.

3.

After some hearing, ld. Counsel for the Petitioner submits that he shall avail of his remedies in accordance with law, either by filing an appeal under Section 107 of the Central Goods and Service Tax Act, 2017 or by filing a rectification application against the impugned order. 4.

It is also the submission of ld. Counsel for the Petitioner that though initially credit notes were availed off, however, thereafter the credit has been reversed and the full amount has been deposited. 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 01/07/2025 at 20:43:40

5.

If this stand is correct and if the Petitioner chooses to file an appeal, let an application for waiver of pre-deposit be filed by the Petitioner and the same shall be considered by the Appellate Authority in accordance with law. 6.

The petition is disposed of in these terms. Pending applications, if any, are also disposed of.

PRATHIBA M. SINGH, J.

RAJNEESH KUMAR GUPTA, J.

MAY 23, 2025 'acm'/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 01/07/2025 at 20:43:40