VAISHASSOCIATES v. THECOMMISSIONEROFDELHIGOODSANDSERVICESTAX.....RespondentsThrough & Ors.
Judgment
$~6*INTHEHIGHCOURTOFDELHIATNEWDELHI+W.P.(C)13253/2025&CMAPPL.54382/2025VAISHASSOCIATES.....PetitionerThrough:Ms.KavitaJha, Sr.Adv.withMr.ShammiKapoorandMr.SandeepGupta, Advs.(9810148827)versusTHECOMMISSIONEROFDELHIGOODSANDSERVICESTAX&ORS......RespondentsThrough:Ms.VaishaliGupta, Adv.Ms.SangitaMalhotra, Adv.forUOI(8826587368)CORAM:JUSTICEPRATHIBAM.SINGHJUSTICERENUBHATNAGARORDER%26.11.20251.Thishearinghasbeendonethroughhybridmode.2.Thismatterisbeingtakenuptoday, as25thNovember,2025wasdeclaredaholidayonaccountof‘GuruTeghBahadur’sMartyrdomDay’videNotificationNo.35/G-4/Genl.-I/DHC.3.ThepresentpetitionhasbeenfiledbythePetitionerchallengingtheimpugnedorderdated6thAugust,2024bywhichademandofRs.5,80,921/-hasbeenraisedonthePetitioneronthegroundthatthecorrecttaxliabilityhasnotbeendeclareduponthereconciliationofdatainGSTR-09.4.Additionally, thepetitionalsochallengestheviresofNotificationNo.56/2023-CentralTaxdated28thDecember,2023andNotificationNo.9/2023-StateTaxdated22ndJune,2023(hereinafter,‘impugned This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/12/2025 at 13:19:56 notifications’).5.Accordingtold. SeniorCounselforthePetitioner, thetaxamountasalsotheinterestalreadystandspaidbythePetitioner.6.On29thAugust,2025,ld. CounselfortheRespondenthadsoughttimetoobtaininstructions.7.Today, Ms.Gupta, ld. CounselfortheRespondenthassoughtinstructions. AsperMs.Gupta, thefollowingamountshavealreadybeenpaidbythePetitioner:(i)Rs.2,88,620/-asIGSTthroughDRC-03(ii)Rs.5,38,571.29/-asIGSTinGSTR-09fortheyear2019-20.(iii)Rs.72,588.79/-asCGSTinGSTR-09fortheyear2019-20.(iv)Rs.72,5888.79/-asSGSTinGSTR-09fortheyear2019-20.(v)Rs.562/-asinterestinGSTR-09fortheyear2019-20.(vi)Rs.1,450/-aslatefeesinGSTR-09fortheyear2019-20.8.InviewoftheabovedepositswhichhavebeenconfirmedbytheDepartment, thedemanddated6thAugust,2024isnottenable. Thedemandis, therefore, quashed.9.Thewritpetitionalongwiththependingapplication, isdisposedofintheaforesaidterms.PRATHIBAM.SINGH,J.RENUBHATNAGAR,J.NOVEMBER26,2025kk/ck
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