Chemistry Design Pvt. Ltd. v. Office of the Assistant Commissioner Cecgst & Anr.
Case brief
What is this about?
W.P.(C) 2144/2026; Chemistry Design Pvt Ltd vs Office of the Assistant Commissioner CECGST & Anr.; High Court of Delhi; order dated 16.02.2026; coram Nitin Wasudeo Sambre and Ajay Digpaul JJ.; Section 73 CGST Act 2017; show-cause notice dated 26.06.2025 served by email and portal; failure to respond; Order-in-Original December 2025 undated quashed and set aside; no due certificate post NCLT amalgamation; cancellation of GST registration; undertaking to deposit entire amount within two weeks with reply and written submissions; fresh order after opportunity of hearing; deposit adjusted against liability or refunded forthwith; order to be communicated within three months; petition partly allowed.
What did the court decide?
Petition partly allowed: impugned Order-in-Original (December, 2025, Annexure P-2) quashed and set aside, subject to the petitioner depositing the entire amount under the said order within two weeks together with its reply to the show-cause notice and written submissions; respondent authority to evaluate the claim qua the show-cause notice and pass a fresh order after affording an opportunity of hearing; deposited amount to be adjusted against liability if the fresh order is adverse, and refunded forthwith if the show-cause notice is discharged; the order to be communicated to the petitioner within three months.