Remanded

M/S. Dinodia Fashions through Its Prop. Sh. Amit Kumar Gupta v. Union of India and Ors.

Delhi HC2 Sept 2024W.P.(C)/10164/2024

Case brief

AI extract

What is this about?

The Delhi High Court set aside an unreasoned order under Section 73 of the DGST Act, 2017, failing to consider the petitioner's response. The Court remanded the matter to the adjudicating authority for a fresh inquiry with a hearing, directing completion within six months.

What did the court decide?

Impugned order set aside; matter remanded to adjudicating authority to consider afresh after hearing.

M/S. Dinodia Fashions through Its Prop. Sh. Amit Kumar… — GST and Indirect Tax | Delhi HC (2024)

¶1

$~3

¶2

IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 10164/2024

¶3

M/S. DINODIA FASHIONS THROUGH ITS PROP. SH. AMIT KUMAR GUPTA

¶4

.....Petitioner

¶5

Through: Mr Vineet Bhatia and Mr Bipin Punia, Advocates.

¶6

versus

¶7

UNION OF INDIA AND ORS.

¶8

.....Respondents Through: Mr Kushagra Kumar, SPC for UOI. Mr.Udit Malik, ASC and Mr.Vishal Chanda, Advocate for GNCTD.

¶9

CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA

O R D E R

02.09.2024

The petitioner has filed the present petition, inter alia, impugning an order dated 20.04.2024 (hereafter the impugned order ) passed under Section 73 of the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act ) for the financial year 2018-19. It is the petitioner’s case that the impugned order is liable to be set aside as it is unreasoned. It is apparent that the adjudicating authority has not considered the response of the petitioner.

¶14

The learned counsel appearing on behalf of the respondent fairly states, on instructions, that the impugned order be set aside and the matter be remanded to the adjudicating authority for consideration afresh.

¶15

In view of the above, the impugned order is set aside. The matter is remanded to the adjudicating authority. The adjudicating authority shall consider the matter afresh and pass an appropriate order in accordance with

¶16

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 07/09/2024 at 14:34:21

¶17

law after affording an opportunity of being heard to the petitioner.

¶18

We request the adjudicating authority to complete the proceedings as expeditiously as possible and preferably within a period of six months from date.

¶19

It is clarified that all rights and contentions of the parties are reserved.

¶20

The petition is disposed of in the aforesaid terms.

¶21

VIBHU BAKHRU, J

¶22

SACHIN DATTA, J

¶23

SEPTEMBER 02, 2024 M

¶24

Click here to check corrigendum, if any

¶25

M/S. Dinodia Fashions through Its Prop. Sh. Amit Kumar Gupta v. Union of India and Ors.

Case brief

What is this about?

What did the court decide?

M/S. Dinodia Fashions through Its Prop. Sh. Amit Kumar Gupta v. Union of India and Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

National Association of Postal Employees Group C Vs Union of India & Ors.

Vinay Vs Union of India and Ors.

Pravin Singhal Vs Municipal Corporation of Delhi and Ors.

Cats Ambulance Staff Union & Ors. Vs Govt. of NCT of Delhi & Ors.

Ravinder Singh Vs Union of India & Ors.

Dr. Ashwani Kumar Vs M. L. Khanna Dav Public School & Anr.

Deepak Kumar Verma Vs Govt. of NCT of Delhi & Ors.

Harshpal Singh Negi Vs Sant Mary School Safdarjung Enclave and Ors.

Manoj Kumar HUF Proprietor Shubh Sales through Its Karta Sh Manoj Kumar Vs Govt. of NCT of Delhi & Ors.

Smc Nova Estate Private Limited Vs Surya Marketing Company

M/S. Joindre Sealing Products Vs Union of India & Ors.

Rekha Devi Chaurasia Vs Municipal Corporation of Delhi and Others

Suresh Kumar Vs Govt of NCT of Delhi & Ors.

M/S Aaa Impex Vs Commissioner of State GST and Vat Department of Trade and Taxes