% 17.04.2025
1. This hearing has been done through hybrid mode.
CM APPL. 22182/2025 (for exemption)
2. Allowed, subject to all just exceptions. Application stands disposed of.
W.P.(C) 4846/2025, CM APPLs. 22181/2025 & 22183/2025
3. The present writ petition has been filed by the Petitioner- M/s Techno
Canada Inc. under Article 226 of the Constitution of India, inter alia, assailing
the impugned Order-in-Original bearing no. 46/RK/ADC/CGST/2024-25
dated 23rd January, 2025 passed by the Respondent No.4 – Additional
Commissioner, Circle-7, CGST, Delhi South Commissionerate (hereinafter,
‘impugned order’). Vide the said impugned order, demands due to excess
availment of Input Tax Credit (hereinafter, ‘ITC’) has been made against the
This is a digitally signed order.
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