Arj Exim INDIA & Anr. vs. Assistant Commissioner, CGST

W.P.(C)/14000/2022HC DelhiGSTCNR DLHC01080842202216 December 2022Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV3 pages

For Petitioner: Mr Ramakant Gaur, Ms Sneha Arya, Ms Prerana Agarwal, Ms Harshi Gaur and Ms Gauri Chauhan, AdvocatesFor Respondent: Mr Satish Kumar, Senior Standing Counsel with Mr Dhruv and Ms Vaishali, Advocates

AI SummaryPartly Allowed

Held

The Court directed the adjudicating authority to expeditiously complete the adjudication proceedings within four months and to consider the petitioners' application for cross-examination of witnesses in accordance with law.

Facts

The petitioners' premises were searched, and goods were seized, leading to allegations of fraudulent input tax credit. A show cause notice was issued under Section 130 of the CGST Act, 2017, which remained unadjudicated.

Key Issues

Whether the adjudication proceedings should be expedited and if the petitioners are entitled to cross-examine certain witnesses.

Sections Cited

Section 130

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Cause title — parties, addresses and appearances

$~17 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 14000/2022 ARJ EXIM INDIA & ANR. ..... Petitioners Through: Mr Ramakant Gaur, Ms Sneha Arya, Ms Prerana Agarwal, Ms Harshi Gaur and Ms Gauri Chauhan, Advocates. versus ASSISTANT COMMISSIONER, CGST ..... Respondent Through: Mr Satish Kumar, Senior Standing Counsel with Mr Dhruv and Ms Vaishali, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R % 16.12.2022

The petitioners has filed the present petition, inter alia, praying as under: “a) issue a writ of mandamus directing the Respondent Authority to conclude the adjudication proceedings expeditiously and in the meantime, release the seized perishable goods; b) direct the Respondent to allow the cross examination of the Panch witnesses, other witnesses whose statements are relied upon in the Show Cause Notice and the officers of the DGGI, whose names are mentioned in para 30 and 32 of this petition.” This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/06/2026 at 22:37:2

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