Chirag Garg v. Commissioner State Tax, Delhi GST
Case brief
What is this about?
Chirag Garg v. Commissioner State Tax, Delhi GST; W.P.(C) 6978/2025, Delhi High Court, decided 22.05.2025 (Prathiba M. Singh & Rajneesh Kumar Gupta, JJ.). GST ex-parte demand order (ZD70824096178U, Rs.19,79,840/-) set aside with conditional remand; 'Additional Notices Tab' plea rejected as tab visible since 16.01.2024; remand subject to deposit of Rs.10,22,963/- by 10.07.2025 with ITC permitted, reply by 10.07.2025, personal hearing notice; SCN dated 31.05.2024 to be adjudicated afresh on merits; Article 226; Sales Tax Officer Class II/AVATO Ward 49 Zone 3 Delhi.
What did the court decide?
Impugned Order-in-Original set aside; matter remanded to the Adjudicating Authority for fresh adjudication of the SCN dated 31st May, 2024 on merits, subject to deposit of Rs.10,22,963/- by 10th July, 2025 (ITC permitted for the deposit), filing of reply by 10th July, 2025, and personal hearing notice to counsel's email/mobile; CM APPL. 31506/2025 allowed and disposed of; petition and pending application(s) disposed of.