SREI Equipment Finance Limited Vs Office of The Assistant Commissioner
Date: February 11, 2026
Subject Matter
GST Demand Quashed for Failure to Consider Moratorium under Insolvency and Bankruptcy Code
Summary
The High Court has allowed the writ petition, setting aside the order dated 23rd December 2025 which confirmed a demand for ineligible Input Tax Credit (ITC), interest, and penalty. The primary reason for the decision was the respondent-authority's f…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Impugned in the present petition is the order dated 23th December, 2025 passed by the Assistant Commissioner, GST South Commissionerate, operative part of which reads thus:- “1. I hereby invoke the extended period of limitation so provided under proviso to Section 74(1) of the CGST Act, 2017 read with Section 20 of the IGST Act, 2017 for exces…