2026 (4) TMI 1417

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....ohan, Advocate for GNCTD Mr. Shashank Sharma, Senior Standing Counsel with Ms. Malika Kumari, Advocate for R-2 to R-4. JUDGMENT PER (ORAL) AJAY DIGPAUL, J. 1. The present writ petition assails the impugned Order in Original dated 17.08.2024 passed by Respondent No. 1, confirming the demand of Rs.20,76,630 as levied in the show cause notice dated 29.05.2024 under Section 73 of the Delhi Goods and Services Tax Act, 2017, (hereinafter DGST Act) for the financial year 2019-2020. 2. The petitioner is a company incorporated under the Companies Act, 2013 and is duly registered as GSTIN 07AALCS3889D1ZY. 3. Respondent No. 1 issued a show cause notice dated 29.05.2024 under Section 73 of the DGST Act for the financial year 2019-2020 pr....

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....the personal hearing. It is thus urged that the impugned Order- in-Original stands vitiated for violation of the principles of natural justice. 7. In support of his submissions, and to demonstrate bona fides, learned counsel for the petitioner draws our attention to a subsequent show cause notice dated 30.06.2025 issued under Section 73 of the DGST Act for Financial Year 2021-2022, proposing a demand of Rs.7,74,484 on account of wrongful availment of ITC. It is submitted that the Petitioner duly responded by way of reply dated 11.08.2025 and appeared for personal hearing, pursuant to which the demand was reduced to nil, thereby evidencing consistent and diligent compliance when show notice was received. 8. He further submits, on instr....

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....k account pursuant to Form GST DRC-22 dated 16.01.2026 is concerned, this Court notes that the said attachment was effected in furtherance of the recovery proceedings initiated under Section 83 of the DGST Act. In view of the fact that the impugned Order-in-Original dated 17.08.2024 has been set aside and the matter is being remanded for de novo adjudication, subject to the conditions imposed herein, the continuation of such attachment would not be warranted at this stage. 14. Accordingly, the Respondents are directed to forthwith lift the provisional attachment in respect of the Petitioner's bank account, as detailed in the order dated 16.01.2026 issued in Form GST DRC-22. 15. It is, however, clarified that this direction is confined....