M/s POWER LINE AIR EXPRESS v. PRINCIPAL COMMISSIONER OF CENTRAL GOODS & SERVICE TAX & ORS.
High Court, Delhi
Nitin Wasudeo Sambre, Justice & Ajay Digpaul, Justice
M/s POWER LINE AIR EXPRESS
v.
PRINCIPAL COMMISSIONER OF CENTRAL GOODS & SERVICE TAX & ORS.
W.P.(C) 3328/2026 & CM APPL. 16084/2026 & CM APPL. 16085/2026 dated 16.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 15, 70, 74 & 107 & section 20
Rule Number : Rule 28 & 109A
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of revenue
Demand – Summons issued under Section 70 CGST Act seeking documents on transactions for specified periods – Petitioner submitted documents post-scheduled appearance due to delayed receipt – SCN issued under Section 74 alleging suppression, non-disclosure of tax liability proposing demand – Petitioner replied with supporting documents contesting valuation based on transaction values under Section 15 CGST Act – Petitioner challenged OIO and SCN alleging natural justice violation for non-supply of relied-upon documents, non-consideration of reply – Appellate remedy available under Section 107 CGST Act – Held: Writ petition dismissed with liberty to appeal.
Represented By:
Counsel for the Petitioner: Sparsh Bhargava, Vishal Sinha, Tanya Srivastava & Anmol Kheta, Advs.
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