M/S. Pooja Logistics Limited vs. Additional Commissioner, CGST Audit-1 & Ors.
Held
The Court noted that the matter required factual scrutiny, which was beyond the scope of writ jurisdiction. Consequently, the Court directed the Petitioner to file a reply to the impugned SCN by January 15, 2026. The Court also ordered that a notice for Personal Hearing be served upon the Petitioner via email and mobile number. The deadline for passing the order was extended to March 31, 2026. Crucially, the Court clarified that the issue of limitation would not be raised due to the delayed adjudication of the SCN. The petition was disposed of in terms of these directions.
Facts
The Petitioner, M/s. Pooja Logistics Limited, filed a writ petition before the Delhi High Court challenging a Show Cause Notice (SCN) dated June 24, 2025, issued by the Additional Commissioner, CGST Audit-1. The Petitioner's primary contention was that tax for the same supplies had already been deposited by their customers, and therefore, a second demand was impermissible. The Respondent Department stated that the Petitioner had failed to appear for three previously scheduled personal hearings and had not filed a reply to the SCN. The department also expressed concern about the impending deadline for passing an order, which was December 31, 2025.
Key Issues
1. Whether the Petitioner should be permitted to raise all pleas, including the contention that tax for the same supplies has already been paid by customers, before the Adjudicating Authority, despite not having filed a reply to the Show Cause Notice (SCN)? Petitioner's Argument: The Petitioner, through its counsel, stated its intention to file a reply to the impugned SCN and raise all the pleas made in the writ petition before the Adjudicating Authority. The core plea was that a second demand for tax should not be raised when the customers have already deposited the tax for the same supplies. Respondent's Argument: The Respondent Department's counsel highlighted that the Petitioner had not disclosed the issuance of three prior notices for Personal Hearing in the writ petition and had failed to appear before the Adjudicating Authority. The Respondent also raised concerns about the approaching deadline for adjudication and the Petitioner's failure to file a reply.
Sections Cited
Article 226
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2025
This hearing has been done through hybrid mode. CM APPL. 78661/2025 (for exemption)
Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 18889/2025 & CM APPL. 78660/2025(for interim relief)
The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, assailing the Show Cause Notice dated 24th June, 2025 issued by Respondent No.1 (hereinafter, ‘impugned SCN’).
After some hearing, Mr. V. Lakshmikumaran ld. Counsel for the Petitioner submits that he would file a reply to the impugned SCN and raise all the pleas raised in the present petition before the Adjudicating Authority.
The main plea raised in the present petition is that in respe
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.