Bhambri Printing Press And Ors vs. Principal Commissioner Ofcustoms Import And Anr
Held
The Court held that the practice of transferring SCNs to a 'call book' and then taking them out at a later stage, without proper justification or adherence to established procedures, can be detrimental to the principles of natural justice. The Court emphasized the need for timely adjudication and proper reasons for keeping cases in the call book.
Facts
The judgment deals with multiple writ petitions challenging show cause notices (SCNs) issued under GST and Customs law. The core issue revolves around the transfer of SCNs to a 'call book' and their subsequent removal, impacting the timeliness of adjudication proceedings.
Key Issues
Whether the practice of transferring SCNs to a 'call book' and its subsequent removal is legally tenable and whether it violates principles of natural justice due to delayed adjudication.
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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