M/S Ramaelectrical Co. through Its Proprietor Mr. Veer Singh v. Union of India through Its Secretary & Ors.
Case brief
What is this about?
Keywords: GST; GSTR-09 annual return FY 2017-18; non-declaration of Credit Tax Liability; Show Cause Notice 26.09.2023 uploaded on portal without intimation of hearing; consequential demand order 27.12.2023; tax dues Rs.2,55,242/-; neither SCN nor personal-hearing notice physically served; sufficient service inference rejected; violation of principles of natural justice; relies on Shri Krishna Sales W.P.(C) 5524/2025 (29.04.2025, Delhi HC DB); refers DJST Traders W.P.(C) 16499/2023 (22.04.2025), HCC-SEW-MEIL-AAG JV S.L.P No. 4240/2025, Neelgiri Machinery W.P.(C) 13727/2024 (25.12.2023); reply to SCN within four weeks; no independent notice; personal hearing within two weeks; reasoned order to be communicated; prayer clause 16(ii); writ petition partly allowed; pending applications disposed; merits not examined; Delhi High Court; coram Nitin Wasudeo Sambre & Ajay Digpaul.
What did the court decide?
Writ petition partly allowed in terms of prayer clause 16(ii): petitioner permitted to submit reply to the Show Cause Notice dated 26.09.2023 within four weeks (no independent notice to be served); respondent to grant personal opportunity of hearing within two weeks of the reply and pass a reasoned order to be communicated to the petitioner; pending applications disposed of; merits not examined.