M/S IMPRESSIVE DATA SERVICES PRIVATE LIMITED vs COMMISSIONER (APPEALS-I), CENTRAL TAX GST, DELHI

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 15th April, 2025 W.P.(C) 4662/2025 & CM APPL. 21564/2025 M/S IMPRESSIVE DATA SERVICES PRIVATE LIMITED .....Petitioner Through: Mr. Pranay Jain, Adv. versus COMMISSIONER (APPEALS-I), CENTRAL TAX GST, DELHI .....Respondent Through: Mr. Ruchesh Sinha, Adv. for R-1. 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– M/s Impressive Data Services Private Limited seeking exemption from the pre-deposit requirements mandated in terms of Section 107(6) of the Central Goods and Services Tax Act, 2017 (hereinafter, the Act). 3. The case of the Petitioner is that a Show Cause Notice No. 11/2022-23 vide C.No. GEXCOM/AE/VRFN/OTH/157-AE/O/o/Commr-GST- Delhi(E)/1593 dated 14th June, 2022, was issued by the Respondent- Department– Commissioner (Appeals-1) Central Tax GST in respect of wrongful availment of Input Tax Credit (hereinafter, ITC) by the Petitioner during the period 2017-18, 2018-19 and 2019-20. 4. The submission of the Petitioner is that there were some mistakes in the Returns filed,