M/S. Rpj Polymers through Its Proprietor Sh. Rahul Jain v. Union of India and Ors.
GST – Quashing of demand order for failure to deal with taxpayer's reply
Case brief
What is this about?
M/s RPJ Polymers (proprietor Rahul Jain) v. Union of India and Ors., High Court of Delhi, W.P.(C) 13184/2024 & CM APPL. 55066/2024, coram Nitin Wasudeo Sambre and Ajay Digpaul JJ., decided 17.02.2026. GST order dated 26.04.2024 held unsustainable and quashed for failure to record findings on the taxpayer's reply (05.01.2024) to SCN dated 05.12.2023; disputed amounts SGST Rs. 17,82,640 and CGST Rs. 17,82,640; proceedings restored with physical appearance fixed for 09.03.2026 and fresh decision within three months; counsel's contention on limitation extension without GST Council approval noted but not decided; merits left open; petition partly allowed. No statutes or precedents cited by name in the order.
What did the court decide?
Impugned order dated 26.04.2024 quashed and set aside; proceedings restored to the file of the respondent-authority; petitioner permitted to appear physically on 9th March, 2026 with written notes of arguments and an additional reply along with documents, if any; after granting opportunity of hearing, the respondent-Authority to take a decision within three months thereafter and communicate the order to the petitioner; merits not gone into.