Mahaveer Ispat Traders vs. Principal Commissioner Dgst Delhi Department Of Trade And Taxes Gnctd & Anr.
Held
The Court took on record the statement made by the learned counsel for the Respondents that a final order would be passed within a period of two weeks. Consequently, the Petitioner was directed to appear before the GST Officer, Ward No.62, Department of Trade and Taxes, GNCTD on October 30, 2026, at 11:00 AM. In light of the Respondents' undertaking and the directions issued for the Petitioner's appearance, the Court deemed no further orders necessary in the present petition. The petition, along with the pending application, was disposed of based on these developments.
Facts
The Petitioner, Mahaveer Ispat Traders, filed a writ petition before the Delhi High Court seeking to quash a Show Cause Notice (SCN) dated September 14, 2026. The SCN had led to the suspension of the Petitioner's Goods and Services Tax Registration (GSTR) effective September 11, 2025. The grounds for suspension were alleged fraudulent availment of Input Tax Credit (ITC) in contravention of Section 16 of the Central Goods and Services Tax Act, 2017. The Petitioner later modified its prayer, requesting directions for the Respondents to pass a final order within a specified timeframe.
Key Issues
1. Whether the Court should issue directions for the Respondents to pass a final order pursuant to the Show Cause Notice within a limited time frame, considering the Petitioner's initial prayer to quash the notice. Petitioner's Argument: The Petitioner, having initially sought to quash the SCN, subsequently requested the Court to direct the Respondents to finalize the proceedings within a stipulated period. This indicates a shift in the Petitioner's primary concern from challenging the SCN's validity to expediting the resolution of the matter. Respondents' Argument: The Respondents, through their counsel, stated that a final order would be passed within two weeks. This statement was made in response to the Petitioner's modified request for a time-bound decision.
Sections Cited
Section 16
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Cause title — parties, addresses and appearances
O R D E R % 28.10.2026
Through the present Petition, the Petitioner inter alia prays for quashing of the Show Cause Notice (SCN) dated 14.09.2026, vide which the Goods and Services Tax Registration (‘GSTR’) of the Petitioner-firm was suspended w.e.f. 11.09.2025, on account of fraudulent availment of Input Tax Credit (ITC) in violation of Section 16 of the Central Goods and Services Tax Act, 2017. 2. After some arguments, learned counsel representing the Petitioner submits that directions may be issued to the Respondents to pass a final order, pursuant to the SCN, within a limited time frame.
Per contra, learned counsel representing the Re
The judgment continues below.
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