S K Enterprises v. The Principal Commissioner Of Delhi Goods And Service Tax & ANR.

$~45 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 14778/2024 S K ENTERPRISES .....Petitioner Through:

Mr. Ajay Garg, Mr. Deepak Singh and Ms. Rupanshi, Advs.

versus THE PRINCIPAL COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ANR.

.....Respondents Through:

Mr. Sumit K. Batra, SC

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR % 12.02.2025

O R D E R

1.

Although the writ petitioner raises various grounds and in terms of which it seeks to question the service of the Show Cause Notice1 which preceded the passing of the final order dated 23 December 2023, we find that it has woefully failed to either aver or establish that it was not duly served with the SCN on the GSTIN portal. The only argument which is addressed on this score was that there was no physical service.

2.

We find ourselves unable to sustain a challenge based on that submission since the Central Goods and Services Tax Act, 2017 provides for more than one mode and methodology for the assessee being placed on notice.

3.

Insofar as the final order which has been passed by the 1 SCN 2 Act The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

respondent is concerned, we take note of the following issues which the writ petitioner raises:- "e. A tax demand of SGST of Rs.422902/- and CGST of Rs.422902/- aggregating to Rs. 845804/- is proposed to be raised on an allegation that payment of SGST Rs. 424550/- and CGST Rs. 424550/- as a result of reconciliation of GSTR 3B /fl GSTR-01 filed by the supplier has been claimed in excess as is evident from the table forming part of the attachment to the impugned Show Cause Notice which summarizes the allegations of the Respondent. The said table is reproduced here under:- S.No Issue Table No.

in GSTR-3B SGST CGST Total ITC claimed in GSTR-3B 4(A)(3) + 4 (A) (5) 424550 424550 849100 Tax declared by the suppliers onthe supplies made to you Cumulative figures of GSTR-01 filedby suppliers Invalid ITC as the supplier has filed GSTR01 after the cut-off date Cumulative figures of GSTR-01 filedby suppliers after the cut-offdate Excess ITC availed S.No.1 (-) {S.No.2S.No.3} 422902 422902 845804 On perusal of the above table wherein the claim of Input Tax Credit has been shown to Rs. 424550/under each act of SGST and CGST which includes the claim of Input Tax Credit of Rs. 2,59,96[5/- under each act of SGST and CGST out of cash deposits under reverse charge mechanism which in itself is never possible to get it reconciled from the declarations made by the supplier in his GSTR-01 .

In view of this alone the reconciliation made by the respondent is erroneous due to wrong processing of data on the portal."

4.

It was in the aforesaid backdrop that learned counsel contended that the issues pertain to reconciliation. If that be so, we accord liberty The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

to the writ petitioner to institute appropriate proceedings for rectification. If any application is made in that respect, the same shall be examined and disposed of in accordance with law and with due expedition.

5.

All rights and contentions of respective parties on merits are kept open.

YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J.

FEBRUARY 12, 2025/DR The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.