Dismissed

Federation of Indian Chambers of Commerce and Industry v. Union of India & Ors.

Delhi HC6 Dec 2024W.P.(C)/9336/2021

Case brief

AI extract

What is this about?

Writ petition challenged a GST final order on the ground that it was issued the same day as the SCN. The Court found the SCN dated 12 February 2021 and the order dated 12 July 2021, rejected the contention and dismissed the petition, leaving statutory remedies open.

What did the court decide?

None granted; writ petition dismissed with liberty to pursue statutory remedies.

Federation of Indian Chambers of Commerce and Industry Vs… — GST and Indirect Tax | Delhi HC (2024)

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$~19

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 9336/2021

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FEDERATION OF INDIAN CHAMBERS OF COMMERCE AND INDUSTRY .....Petitioner Through: Ms. Mehak Dhiman, Adv. versus

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UNION OF INDIA & ORS. .....Respondents Through: Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel and Mr. Mayank Kamra, Advs.

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CORAM:

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HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE DHARMESH SHARMA

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O R D E R

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% 06.12.2024

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The instant writ petition seeks to impugn what is described to be an order dated 12 February 2021. We had on the last occasion taken note of the contention addressed with it being submitted that the final order referable to Section 73 of the Central Goods and Services Tax Act, 2017 had come to be issued on the same date as the Show Cause Notice [“ SCN ”]. We had upon perusal of the material placed on record clearly found that the said argument was untenable.

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As we peruse the record, we find that the SCN bears a Reference No. ZD070221012980V and is dated 12 February 2021. The final order is dated 12 July 2021 and which is ex facie apparent from a perusal of page 43 of our digital record.

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In view of the aforesaid, we find no justification to grant the writs as prayed for, especially and bearing in mind the solitary ground which was raised in these proceedings.

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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 21:03:04

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Accordingly, while the writ petition is dismissed, we leave it open to the writ petitioner to adopt such appropriate statutory remedies as may be permissible in law.

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YASHWANT VARMA, J.

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DHARMESH SHARMA, J.

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DECEMBER 06, 2024/gunn

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Federation of Indian Chambers of Commerce and Industry v. Union of India & Ors.

Case brief

What is this about?

What did the court decide?

Federation of Indian Chambers of Commerce and Industry v. Union of India & Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

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Issues for consideration

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