Citation:
AAA Impex vs. Commissioner of State GST and VAT, Department of Trade and Taxes
High Court of Delhi
[2025] 171 taxmann.com 144 (Delhi)[15-01-2025]
Facts of the Case:
- An Order u/s. 73 dated 18/08/24 was issued demanding tax, stating to be based on failure to reconcile the returns submitted.
- Petitioner submitted that no notice was served on them before the Order and the notice might have been placed in the “Additional Notice and Orders” Tab.
- Petitioner further submits that perusal of the GST Portal itself would prove that there is no difference in either CGST, SGST or IGST.
- Department submits that the same was placed under “Notice and Orders” Tab, afte rectification of Portal.
Held that:
- Considering the facts and submissions, the Petitioner is allowed to make an application for rectification, stating the details submitted herein and
- The department is suggested to examine the the same and if found correct, it is suggested to take appropriate action.
Relevant Provisions – Section 161 – Application for Rectification:
Below Link contains a summary and Text of Section 161.
Tax Diary 