Chaman Lal Bhambri Maruti Graphics vs. Principal Commissioner Of Customs Import And Anr
Held
The Court held that the revenue authorities have the discretion to transfer SCNs to the call book based on Board instructions. However, the process of taking them out of the call book must be justified and not arbitrary, ensuring adherence to principles of natural justice.
Facts
The petitioners challenged Show Cause Notices (SCNs) issued under GST and Customs law. The core issue revolved around the transfer of these SCNs to and from the 'call book' by the revenue authorities, impacting the timeline for adjudication.
Key Issues
Whether the transfer of SCNs to and from the 'call book' was arbitrary and in violation of natural justice principles. Whether the revenue authorities have unfettered discretion in managing the call book.
Sections Cited
Section 97
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Heard together (3 matters)
Read from the judgment's own cause title. This page is filed under one of them.
W.P.(C) 4831/2021 & connected matters * IN THE HIGH COURT OF DELHI AT NEW DELHI %
Judgment reserved on: 13 August 2024 Judgment pronounced on: 10 December 2024
+ W.P.(C) 4831/2021
M/S VOS TECHNOLOGIES INDIA PVT. LTD. .....Petitioner
Through: Mr. Prem Ranjan Kumar, and
Ms. Poojan Malhotra,
Advocates.
versus
THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL & ANR.
.....Respondents
Through: Mr. Harpreet Singh, Sr. St.
Counsel with Ms. Suhani and
Mr. Jatin Kumar Gaur, Adv.
+ W.P.(C) 4832/2021
M/S AMYRA TECHNICA PVT.LTD. .....Petitioner Through: Mr. Prem Ranjan Kumar, and Ms. Poojan Malhotra, Advocates.
versus
THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL & ANR.
.... Respondents.
Through: Mr. Harpreet Singh, Sr. St. Counsel with Ms. Suhani and Mr. Jatin Kumar Gaur, Adv.
+ W.P.(C) 15202/2023 & CM APPL. 60768/2023 (Stay)
M/S R ANIL KUMAR & ANR.
.....Petitioner Through: Mr. Sunil Dalal, Sr. Adv. with Ms. Shikha Sapra, Mr. Piyush Kumar, Ms.
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