Ms Getex Automobiles Through Its Prop Sanjay Jain vs. Superintendent CGST Delhi North Office Of The Principal Commissioner Cr Building Ip Estate New Delh
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Cause title — parties, addresses and appearances
O R D E R %
2026
Heard.
The prayer in the petition reads thus: “(A) Issue a writ, order or direction, or any other appropriate writ, quashing of Impugned Show Cause Notice dated 03.08.2024 alongwith Summary of Demand in Form DRC-01 dated 07.08.2024 under Section 74 of the CGST Act, 2017 for FY 2017-18 (“Impugned SCN 3 alongwith Summary of Demand in Form DRC-01 dated 07.08.2024”) and other 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 04/02/2026 at 13:40:30
consequential reliefs.”
The show cause notice dated 3rd August, 2024, along with the summary of demand in Form DRC-01 dated 7th August, 2024, issued under Section 74 of the CGST Act, 2017, for the financial year 2017-18, is questioned on the ground that the State Authorities have already initiated the proceedings on the subject matter and the demand for the year 2017-18 was dropped, whereas the demand for the year 2018-19 was confirmed and an appeal at the behest of the petitioner is pending.
Drawing support from the provisions of clause (b) of Sub-Section 2 of Section 6 of the CGST Act, 2017, it is urged that the show cause notices issued by the respondent for the said years, i.e., 2017-18 and 2018-19, cannot be sustained.
The aforesaid factual position is not disputed by the counsel for respondent, as the same is borne out by the record.
In that view of the matter and having regard to the provision of law as reflected in Section 6(2)(b) of the CGST Act (referred above), we are of the view that the respondent can proceed against the petitioner only to the extent of the show cause notices for the years 2019-20 and 2020-21. 7. Keeping such liberty open in favour of the respondent to proceed against the petitioner qua the show cause notices issued, we deem it appropriate to allow the petition partly in the above terms.
The petition, along with the pending application, accordingly, stands disposed of.
Needless to clarify that, this Court having not appreciated the merits of the matter, the respondent shall follow the legal rituals of following the 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 04/02/2026 at 13:40:30
principles of natural justice in the matter.
Order be uploaded on the website of this Court. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J JANUARY 30, 2026/pr/as 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 04/02/2026 at 13:40:30
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