M/S Sunny Sales vs. Commisioner Of Customs (Adjudication) Delhi & Anr.
Held
The Court held that the transfer of SCNs to the call book and their subsequent revival must be in accordance with the Board's instructions and relevant legal provisions. The Court also noted that the petitioners' conduct in seeking adjournments or not appearing for hearings contributed to delays.
Facts
The petitioners challenged show cause notices (SCNs) issued under GST and Customs laws. The core issue revolved around the transfer of these SCNs to and from the 'call book' by the revenue authorities.
Key Issues
Whether the revenue authorities correctly followed the procedure for transferring SCNs to and from the call book, and whether the petitioners' actions caused undue delays in adjudication.
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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