INFINITI RETAIL LIMITED vs UNION OF INDIA & ORS.

Judgment text excerpt

$~84 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 21st May, 2025 + W.P.(C) 4347/2025, CM APPL. 20078/2025 & CM APPL. 20079/2025 INFINITI RETAIL LIMITED .....Petitioner Through: Mr. Prakash Shah, Sr. Advocate with Mr. Rajat Mittal, Mr. Mohit Rawal, Mr. Mihir Mehta and Mr. Suprateek Neogi, Advocates. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Subham, Ms. Garima Kumar and Mr. Deep Raj, Advocates for R-2 to 4. 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-Infiniti Retail Limited under Article 226 of the Constitution of India, inter alia, assailing the Order-in-Original dated 03rd February, 2025 (hereinafter, ‘impugned order’) passed by the Respondent No.2- Additional Commissioner, CGST Delhi, West Commissionerate. 3. Vide the impugned order, a demand has been raised against the Petitioner on various grounds in the following terms: “(i) I, hereby confirm the Invocation of the extended period of limitation as provided under Section 74 (1) of the Signature Not Verified Signed By:NAMITA W.P.(C) 4347/2025 Page 1 of 7 DHYANI Signing Date:23.05.2025 18:52:20 CGST Act 2017 for demand and recovery of CST payable on M/s INFINITI RETAIL LIMITED (CROMA); (ii) I hereby, confirm the demand of the wrongly availed Input Tax Credit [CGST, SGST & IGST] collectively amounting to R: 91,59,91,060/- (Rupees Ninety-One Croce Fifty Nine Lakh Ninety-One Thousand Sixty Only) as detailed in Para No: 13, L7, 18, 19,20&21 of the SCN under Section 74(1) read with Section 74(9) of the CGST Act along-with Interest payable thereon under Section 50 of the CCST Act, 2017 and order to rec