2025 (11) TMI 1783

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....oner Through: Mr. Sparsh Bhargava, Ms. Ishita Farsaiya, Ms. Riddhi Vasistha and Mr. Vanshika Taneja, Advs. (9811225467) For the Respondent Through: Ms. Monica Benjamin SSC with Ms. Nancy Jain, Adv. (8882573792) ORDER PER 1. This hearing has been done through hybrid mode. CM APPL. 72087/2025 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 17469/....

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.... 992,770.00 0,00 0.00 2,026,394.00 4. The case of the Petitioner is two fold: (i) Firstly, separate Forms DRC-07 have not been issued for different financial years. (ii) Secondly, Section 74 of the Central Goods and Services Tax Act, 2017 (hereinafter, 'CGST Act') could not have been invoked as the Show Cause Notice (hereinafter, 'SCN') dated 26th July, 2025 was its....

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....ph no.3, there are various audit sub-paragraphs i.e., paragraph Nos.1 to 7, for which the demands which have been raised are as under: Audit Paragraph No. Head Amount 1. Short payment of tax due to reconciliation of GSTR-3B, GSTR-9 and Balance Sheet. Rs.17,44,603/- 2. Excess availment of Input Tax Credit as shown in GSTR-2A and GSTR- 3B during the Financial Year 2019- 20 & ....