M/S. Pooja Logistics Limited v. Additional Commissioner, Cgst AUDIT-1 & Ors.
Case brief
What is this about?
Pooja Logistics Ltd W.P.(C) 18889/2025 (Delhi HC, 12.12.2025) against CGST Audit-1 SCN dated 24.06.2025; plea that customers had already deposited tax on same supplies so no second demand; Court held factual scrutiny by Adjudicating Authority lies beyond writ jurisdiction; reply directed by 15.01.2026; hearing notice via counsel e-mail/mobile; adjudication deadline extended to 31.03.2026; limitation barred due to delay; Article 226; petition disposed.
What did the court decide?
Petitioner permitted to file a reply to the impugned SCN by 15th January, 2026 and raise all its pleas before the Adjudicating Authority; notice for Personal Hearing to be served on it at [email protected] and mobile number 8862072161; date for passing the order extended till 31st March, 2026; limitation not to be raised due to the delayed adjudication; pending applications disposed of.