Held: We are of the considered opinion that the order passed by the respondent authorities/Proper Officer is based on the acceptance of fact by the petitioner that they had wrongly availed and utilised the input tax credit during the year 2017-18, this Court need not go into the issue of service of notice in the present case for a simple reason that the petitioner has already submitted its reply before the Proper O.....

Held - In the opinion of this Court, considering that the rectification application is itself barred by limitation, and the show cause notice was uploaded on the additional notices tab, following the decision in W.P.(C) 13727/2024 titled ‘Neelgiri Machinery Through Its Proprietor Mr. Anil Kumar V. Commissioner Delhi Goods And Service Tax And Others’, the order dated 25th December, 2023 is set aside.. .....

Held - The Department concedes that the portal works differently from the Department’s side and the tax payer’s side. Insofar as the Petitioner is concerned, the Department was not being able to viewthem on the Notices tab.The Petitioner, in support of its case, has placed on record the print out from the portal which shows that the same was viewable only on Additional notice an.....