Quashed

Devender Singh v. Additional Commissioner, Central Goods and Service Tax, Delhi West Commissionerate

Delhi HC5 Mar 2025W.P.(C)/1958/2025

Case brief

AI extract

What is this about?

Two writ petitions challenged GST Orders-in-Original dated 31 January 2025, alleging no notice of hearing was served. The respondent conceded the notices were not served, and the Court quashed the orders, permitting proceedings afresh from the Show Cause Notice stage with an assured opportunity of hearing.

What did the court decide?

Orders-in-Original dated 31 January 2025 quashed; respondents may draw proceedings afresh from the Show Cause Notice stage with opportunity of hearing.

Devender Singh Vs Additional Commissioner, Central Goods… — GST and Indirect Tax | Delhi HC (2025)

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$~6 & 7

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 1957/2025 & CM APPL. 9125/2025 (Stay)

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PAWANDEEP SACHDEVA .....Petitioner Through: Mr. Akhil Krishan Maggu, Mr. Vikas Sareen, Mr. Ayush Mittal, Ms. Maninder Kaur & Ms. Oshin Maggu, Advs.

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versus

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ADDITIONAL COMMISSIONER, CENTRAL GOODS AND SERVICE TAX, DELHI WEST COMMISSIONERATE .....Respondent Through: Mr. Aditya Singla, SSC, CBIC with Mr. Arya Suresh Nair and Mr. Ritwik Saha, Advs.

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- W.P.(C) 1958/2025 & CM APPL. 9127/2025 (Stay)

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DEVENDER SINGH .....Petitioner Through: Mr. Akhil Krishan Maggu, Mr. Vikas Sareen, Mr. Ayush Mittal, Ms. Maninder Kaur & Ms. Oshin Maggu, Advs.

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versus

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ADDITIONAL COMMISSIONER, CENTRAL GOODS AND SERVICE TAX, DELHI WEST COMMISSIONERATE .....Respondent Through: Mr. Aditya Singla, SSC, CBIC with Mr. Arya Suresh Nair and Mr. Ritwik Saha, Advs.

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CORAM:

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HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

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O R D E R

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% 05.03.2025

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This is a digitally signed order.

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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 10/03/2025 at 12:26:51

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These writ petitions have impugned the Orders-in-Original dated 31 January 2025 with it being alleged that no notice of hearing was served upon the writ petitioners.

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It is in the aforesaid context that we had requested Mr. Singla, learned counsel representing the respondent, to obtain instructions. Mr. Singla today apprises the Court that no e-mail communications were sent and that the Speed Post notices do not appear to have been served upon the writ petitioners within time. In view of the above and on instructions, it was contended that the ends of justice may warrant the matter being remitted for consideration afresh.

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Accordingly, we allow the present writ petitions and quash the Orders-in-Original dated 31 January 2025. The respondents may, as a consequence of the above, draw proceedings afresh and from the stage of issuance of the Show Cause Notice. They shall ensure that an opportunity of hearing is provided to the writ petitioners.

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The writ petitioners shall also provide to the respondents the correct e-mail particulars to facilitate communication of the dates that may now be fixed.

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All rights and contentions of respective parties on merits are kept open.

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The writ petitions shall stand disposed of on the aforesaid terms.

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YASHWANT VARMA, J.

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HARISH VAIDYANATHAN SHANKAR, J.

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MARCH 5, 2025/ akc

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This is a digitally signed order.

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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 10/03/2025 at 12:26:51

Devender Singh v. Additional Commissioner, Central Goods and Service Tax, Delhi West Commissionerate

Case brief

What is this about?

What did the court decide?

Devender Singh v. Additional Commissioner, Central Goods and Service Tax, Delhi West Commissionerate

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

Coram

Case details

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