Remanded

Shade Capital Private Limited v. Commissioner Delhi GST & Anr.

Delhi HC17 Sept 2024W.P.(C)/13024/2024

Case brief

AI extract

What is this about?

This petition challenges an unreasoned tax demand order under Section 73 of CGST/DGST Acts. The court set aside the order for not considering the petitioner's reply and remanded the matter for a fresh decision after affording hearing opportunity.

What did the court decide?

Impugned order set aside; matter remanded to adjudicating authority for fresh consideration after hearing within six months.

Shade Capital Private Limited Vs Commissioner Delhi GST… — GST and Indirect Tax | Delhi HC (2024)

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$~90

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 13024/2024 CM APPL. 54356/2024 CM APPL. 54357/2024

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SHADE CAPITAL PRIVATE LIMITED .....Petitioner Through: Mr. Arif Ahmed Khan, Mr. Amit Sharma, Ms. Saira Tagme, Mr. Afroz Amhed Khan and Mr. Manoj Awasthi, Advs.

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versus

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COMMISSIONER DELHI GST & ANR. .....Respondents Through: Mr. Avishkar Singhvi, Advocate along with Mr. Naved Ahmad, Mr. Vivek Kumar Singh and Mr. Shubham Kumar, Advocates for GNCTD.

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

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O R D E R

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% 17.09.2024

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Issue notice.

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Learned counsel for the respondents accepts notice.

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The petitioner has filed the present petition impugning an order dated 15.12.2023, passed under Section 73 of the Central Goods and Services Tax Act, 2017 ( CGST Act )/Delhi Goods and Services Tax Act, 2017 ( DGST Act ). The petitioner submits that the said impugned order is unreasoned as it fails to consider the reply filed by the petitioner.

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Learned counsel appearing for the respondents, on advance notice, submits, on instructions, that the impugned order dated 15.12.2023 may be set aside and the matter be remanded to the concerned officer for a decision afresh.

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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 03/07/2025 at 22:09:19

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In view of the above, the impugned order dated 15.12.2023 is set aside and the matter is remanded to the adjudicating authority to consider afresh after affording the petitioner an opportunity to be heard. The concerned adjudicating authority shall pass a fresh order as expeditiously as possible, preferably within a period of six months from date.

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The petition is disposed of in the aforesaid terms.

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Pending applications also stand disposed of.

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VIBHU BAKHRU, J

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SACHIN DATTA, J

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SEPTEMBER 17, 2024/ cl

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Shade Capital Private Limited v. Commissioner Delhi GST & Anr.

Case brief

What is this about?

What did the court decide?

Shade Capital Private Limited v. Commissioner Delhi GST & Anr.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

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Case details

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