2024 (12) TMI 1401

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.... 8789421428) For the Respondents Through: Mr. Piyush Beriwal, Mr. Sandip Munian, Ms. Jyotsna Vyas, Advocates for R-2. Mr. Sushil Kumar Pandey, SPC with Ms. Richa Pandey and Ms. Neha Yadav, Advocates, for R-3/IDP. Mr. Udit Malik, Advocate for GST Department (through VC). ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed under Article 226 and ....

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....n commodities/services not eligible for ITC; and c) ITC claimed from (retrospectively) cancelled supplying dealers. 4. A reply was filed by the Petitioner to the SCN and a final order was passed on 29th August, 2024. As per the said final order, with respect to excess ITC, the Department had decided in favour of the Petitioner. However, it was also held therein that the Petitioner had availed....

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....the financial means to deposit such a substantial amount. Hence, it is prayed that the said condition be waived of or the amount to be deposited be reduced. 7. The prayer of the Petitioner is opposed both by the ld. Counsel for the GST Officer, Delhi as also by the ld. Counsel for the Ministry of Finance, Union of India. It is submitted by the ld. Counsels that unlike in other statutes, the Appel....