Dolphin Printers And Anr vs. Principal Commissioner Of Customs Import And Anr
Held
The Court held that the revenue authorities have the power to transfer SCNs to the call book based on Board's instructions. However, the process of taking them out of the call book must be justified and not arbitrary. The Court also noted that petitioners cannot object to personal hearings if they themselves requested them or deliberately delayed proceedings.
Facts
The petitioners are challenging Show Cause Notices (SCNs) issued under GST and Customs laws. The core issue revolves 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' by revenue authorities is arbitrary and whether petitioners can object to adjudication proceedings after seeking personal hearings.
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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