Supertech Engineers vs. Commissioner Of Central Tax (Delhi West) And Anr
Held
The Court held that the practice of transferring SCNs to the call book and then re-issuing them without proper justification was not permissible. The court emphasized that such actions should be in line with statutory provisions and board instructions.
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 a 'call book' and their subsequent re-issuance, impacting the adjudication process.
Key Issues
Whether the transfer of Show Cause Notices to a 'call book' and their subsequent re-issuance is legally valid under GST and Customs law. The court also examined the compliance with Board's instructions and statutory provisions in this regard.
Sections Cited
Section 97
AI-generated summary — verify with the full judgment below
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.
The judgment continues below.
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