LOVELESH SINGHAL v. CENTRAL BORAD OF INDIRECT TAXES & CUSTOMS & ORS.
High Court, Delhi
Nitin Wasudeo Sambre, Justice & Ajay Digpaul, Justice
LOVELESH SINGHAL
v.
CENTRAL BORAD OF INDIRECT TAXES & CUSTOMS & ORS.
W.P.(C) 1426/2026 dated 02.02.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 5, 70 & 168 & Section 20
Decision : In favour of revenue
Section 70 summon & Circular validity – Summon issued by Superintendent pursuant to CBEC Circular No.3/3/2017 assigning proper officer functions under section 2(91) read with section 168(2) CGST Act – Petitioner challenged circular lacking Commissioner-in-Board proposal & Board approval, served post-appearance date – Respondents justified via s.168(2) compliance presumption – Relied on presumption of validity absent proof of procedural infirmity – Held: Writ partly allowed – Circular upheld – Summon appearance rescheduled to 23.03.2026.
Represented By:
Counsel for the Petitioner: A.K. Babbar, Surendra Kumar, Atul Babbar, Bharat Kumar Tripathi & Rahul Chauhan, Advs.
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member