Balaji Leather Exports Prop Rakesh Kumar Agarwal v. Sales Tax Officer Class 2 and Anr.
Case brief
What is this about?
Non-consideration of taxpayer's replies; Input Tax Credit (ITC) show cause notice; order dated 26.04.2024 set aside; remand to adjudicating authority for fresh order in accordance with law; belated writ - limitation for appeal lapsed; cost of Rs.1 lakh (Rs.1,00,000/-) for delay deposited with Respondent No. 1; rights and remedies left open. Parties: Balaji Leather Exports Prop. Rakesh Kumar Agarwal v. Sales Tax Officer Class 2 & Anr. Case: W.P.(C) 7871/2025 & CM APPL. 34767/2025, High Court of Delhi, coram Justices Prathiba M. Singh and Shail Jain, order dated 07.08.2025.
What did the court decide?
Subject to deposit of Rs.1 lakh cost with Respondent No. 1 - Department, the order dated 26th April, 2024 was set aside and the matter remanded to the adjudicating authority; a fresh hearing notice was ordered to be given to the Petitioner on the email ([email protected]) and mobile number (9310300003) stated in the order; the Adjudicating Authority to pass a fresh order in accordance with law after considering the three replies/documents; all rights and remedies left open; pending applications, if any, also disposed of.