Allowed

India News Broadcasting Private Limited through Its Authorized Representative v. the Assistant Commissioner Okhla Division Cgst Delhi and Ors.

Delhi HC22 May 2025W.P.(C)/6994/2025

Case brief

AI extract

What is this about?

The Delhi High Court allowed two writ petitions challenging tax demands. The court directed the GST department to upload specific demands and break down consolidated notices by financial year, ensuring natural justice and procedural compliance before appellate steps.

What did the court decide?

Directed the Department to upload DRC-07 with specific amounts for each financial year separately within two weeks and intimate the petitioner via specified email and mobile number.

India News Broadcasting Private Limited through Its… — GST and Indirect Tax | Delhi HC (2025)

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$~66 & 67

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IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6993/2025 & CM APPL. 31543/2025 INDIA NEWS MEDIA PRIVATE LIMITED THROUGH ITS AUTHORIZED REPRESENTATIVE .....Petitioner Through: Mr. Pradeep Singh Rawat & Mr. Pankaj Pandey, Advs.

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versus

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THE ASSISTANT COMMISSIONER OKHLA DIVISION CGST DELHI AND ORS .....Respondents Through: Mr. Akash Verma, SSC, CBIC with Ms. Aanchal Uppal, Adv. (Mob: 9697980007)

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W.P.(C) 6994/2025 & CM APPL. 31547/2025 INDIA NEWS BROADCASTING PRIVATE LIMITED THROUGH ITS AUTHORIZED REPRESENTATIVE .....Petitioner Through: Mr. Pradeep Singh Rawat & Mr. Pankaj Pandey, Advs.

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versus

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THE ASSISTANT COMMISSIONER OKHLA DIVISION CGST DELHI AND ORS .....Respondents Through: Mr. Akash Verma, SSC, CBIC with Ms. Aanchal Uppal, Adv. (Mob: 9697980007)

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CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA

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O R D E R % 22.05.2025

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This hearing has been done through hybrid mode.

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CM APPL. 31542/2025 in W.P.(C) 6993/2025 CM APPL. 31546/2025 in W.P.(C) 6994/20251

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Allowed, subject to all just exceptions. The application is disposed of.

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W.P.(C) 6993/2025 & 6994/2025

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Page 1 of 3

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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 01/07/2025 at 20:42:46

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W.P.(C) 6993/2025 & CM APPL. 31543/2025 W.P.(C) 6994/2025 & CM APPL. 31547/2025

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The present petitions have been filed by the Petitioner- India News Broadcasting Private Limited under Article 226 and 227 of the Constitution of India, inter alia , assailing the Orders-in-Original bearing nos. 242/Duli Chand/A.C./CGST/OKHLA/2024-25 and 241/Duli Chand/A.C./CGST/OKHLA/2024-25, both dated 27^th December, 2024 (hereinafter, ‘ impugned orders ’) by which a demand has been raised against the Petitioner to the tune of Rs. 3,06,55,375/- and Rs. 3,09,24,671/respectively for various financial years, namely 2017-18, 2018-19, 2019-20 and 2020-21.

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The two submissions of ld. Counsel for the Petitioner are that firstly, a consolidated order and Show Cause Notice (hereinafter, ‘ SCN ’) has been passed for all the financial years and secondly, no notice of hearing was given to the Petitioner.

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Insofar as the second argument is concerned, ld. Counsel for the Respondents submits that summons were issued to the Petitioner. In fact, statements of authorised representatives of the Petitioners were also recorded by the Respondents. In addition, ld. Counsel further submits that the notice of personal hearing was also emailed at the following two email addresses:

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[email protected]

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[email protected]

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Insofar as principles of natural justice are concerned, the same is shown to have been complied with.

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Insofar as the issuance of consolidated SCN for various financial years is concerned, a perusal of the provision would show that under Section 74 of

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W.P.(C) 6993/2025 & 6994/2025

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Page 2 of 3

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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 01/07/2025 at 20:42:46

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the Central Goods and Service Tax Act, 2017 (hereinafter, ‘ the Act ’) that whenever there is a short payment or availment of Input Tax Credit, such SCN can be issued for the said `period’.

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The Petitioner is further stated to have not filed any reply to the SCNs in these matters.

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However, in order to avoid any further controversy in this regard, the Department shall upload DRC-07 giving the specific amounts for each of the financial year separately within two weeks. The same shall be intimated to the Petitioner on the following email and mobile no.

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Email: [email protected]

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Mobile No.: 9212257481

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Upon the said DRC-07 being uploaded, the Petitioner is free to avail of the appellate remedy against the impugned orders in terms of Section 107 of the Act along with the requisite pre-deposit.

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In the appeal, the Petitioner is free to raise the submissions and arguments that it wishes to raise in respect of the impugned order. 11. Petition is disposed of in the aforesaid terms. Pending application(s), if any, is also disposed of.

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PRATHIBA M. SINGH, J.

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RAJNEESH KUMAR GUPTA, J.

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MAY 22, 2025 kk/ck

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W.P.(C) 6993/2025 & 6994/2025

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Page 3 of 3

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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 01/07/2025 at 20:42:46

India News Broadcasting Private Limited through Its Authorized Representative v. the Assistant Commissioner Okhla Division Cgst Delhi and Ors.

Case brief

What is this about?

What did the court decide?

India News Broadcasting Private Limited through Its Authorized Representative v. the Assistant Commissioner Okhla Division Cgst Delhi and Ors.

Case brief

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What did the court decide?

What the court decided

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