2024 (10) TMI 1301

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....DATTA For the Petitioners Through: Mr Puneet Rai, Mr Sanjay Sharma and Ms Srishti Sharma, Advocates. For the Respondents Through: Mr Udit Malik, ASC (Civil) for GNCTD/R-1 & 2 with Mr Vishal Chanda, Advocate. ORDER PER   CM No. 46974/2024 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. W.P. (C) 11345/2024 and CM No. 46975/202....

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.... the petitioner had availed ITC in respect of supplies from the suppliers, whose GST registration was cancelled retrospectively. 8. The petitioner filed a response to the impugned SCN on 21.10.2023. He submitted that it had claimed ITC as was reflecting in Form GSTR-2A, but the same was not fully reflected in Table-8A of GSTR-9. The petitioner contends that there is a technical error. The petit....

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....adjudicating authority has rejected the reply submitted by the petitioner with the observations that it "is found to be vague and miserably fails to counter the demands mentioned in DRC-01". Additionally, the proper officer noted that no invoices, certificates, or proof of payment had been attached in support of his claim for excess ITC. The petitioner's contention that it had not claimed any exce....