Delhi High Court Hears Vaish Associates’ Challenge to ₹5.89 Lakh GST Demand Over Filing Discrepancies

Vaish Associates challenged a ₹5.89 lakh GST demand in the Delhi High Court, based on discrepancies between its GSTR-9 and GSTR-9C filings.

A bench of Justices Prathiba M Singh and Shail Jain questioned why the firm failed to reply to an earlier show cause notice.

Senior Advocate Kavita Jha argued that the disputed tax and interest had already been paid in 2021 through DRC-03 filings, but non-response led to the demand order. 

The court directed GST authorities to verify reconciliation and payment records, noting the order may be set aside if payments are confirmed. The case is now listed for hearing on September 10.