2026 (1) TMI 1067

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....AY DIGPAUL For the Petitioner Through: Mr. Rakesh Kumar and Mr. Parveen Kumar Gambhir, Advs. For the Respondents Through: Mr. Shlok Chandra, Sr. Standing Counsel with Mr. Uchit Dad, Adv. for CBIC Ms. Urvi Mohan, Adv. for GNCTD. ORDER 1. Heard respective counsel. 2. The petitioner has approached before this Court questioning the show-cause notice dated 30th January 2024 and the order....

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....er itself is not sustainable. 6. In response to the Court's query, the learned counsel for the respondent has placed on record in tabular form the details as regards the proceedings which were taken up against the petitioner in the form of show-cause notice issued by the authority, the financial year, the taxable value as per GSTR-1M and Input Tax Credit wrongly claimed. 7. The aforesaid inf....

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.... is adverse to the interest of the petitioner, liberty be granted to approach afresh. 11. As against above, the counsel appearing for the respondent would urge that even if the factual matrix viz the show-cause notice and impugned order is borne out of record, the position of law reflected in the judgment of Apex Court in the matter of Armour Security cannot be a disputed bone of contention. ....