HVR SOLAR PRIVATE LIMITED vs SALES TAX OFFICER CLASS II AVATO WARD 67 & ANR.

Judgment text excerpt

$~115 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 8th April, 2025 + W.P.(C) 4506/2025 & CM APPL. 20845/2025 HVR SOLAR PRIVATE LIMITED .....Petitioner Through: Mr. Pulkit Verma and Mr. Peyush Pruthi, Advs. (M: 9716694879) versus SALES TAX OFFICER CLASS II AVATO WARD 67 & ANR. .....Respondents Through: Ms. Vaishali Gupta, Panel Counsel (Civil), GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner- HVR Solar Private Limited under Article 226 and 227 of the Constitution of India inter alia assailing the impugned order dated 28th February 2025 passed by the Respondent No. 1- Sales Tax Officer Class II/AVATO, Ward 67. 3. The Petitioner is a registered company with GSTIN 07AADCH8145D1ZM. It had filed its return for the financial years 2019-20 vide requisite forms. On 27th May, 2024, a show cause notice (hereinafter, ‘SCN’) was issued to the Petitioner for wrongful availment of Input Tax Credit (hereinafter, ‘ITC’) in respect of certain purchases made by it. 4. The said SCN was decided by the Respondent No. 1 vide order dated 30th August, 2024. The Petitioner had participated in the said proceedings. In W.P.(C) 4506/2025 Page 1 of 6 Signature Not Verified Signed By:RAHUL Signing Date:09.04.2025 19:48:02 terms of the said order, a demand of Rs.1,18,98,415/- was raised against the Petitioner. 5. The Petitioner then moved an application under Section 161 of the Delhi Goods and Service Tax Act, 2017 (hereinafter, ‘DGST Act’) seeking rectification of the order dated 30th August 2024, which according to the Petitioner, had errors in the calculation by the GST Department. The rectification was sought in the following t