ARYANSH ALLOYS THROUGH ITS PROPRIETOR MRS RANJANABEN SHYAMSUNDER JHANWAR v. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX & ANR.

📅 June 4, 2026 👤 Team Batuk Consultancy 📂 Laws, GST Case Laws

High Court, Delhi

Nitin Wasudeo Sambre, Justice & Ajay Digpaul, Justice

ARYANSH ALLOYS THROUGH ITS PROPRIETOR MRS RANJANABEN SHYAMSUNDER JHANWAR

COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX & ANR.

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 6

Decision : Partly in favour of assessee

Violation of Section 6(2)(b) – SCN not indicating penalty proposal – Reply not considered – Violation of principles of natural justice – Duplicate assessment for same FY and issue – Tabular details showed separate proceedings – Petitioner relied on Armour Security (India) Ltd (2025 Taxo.online 1854) – Petitioner willing to appear before authority provided reply and material placed on record considered and opportunity of hearing granted – Respondent did not dispute factual matrix or legal position reflected in Armour Security judgment – Held: Writ petition partly allowed – Order quashed and set aside – Petitioner to appear with submissions and documents – Authority to hear and pass fresh order.

Represented By:

Counsel for the Petitioner: Rakesh Kumar & Parveen Kumar Gambhir, Advs.

ARYANSH ALLOYS THROUGH ITS PROPRIETOR MRS RANJANABEN SHYAMSUNDER JHANWAR v. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX & ANR.

ARYANSH ALLOYS THROUGH ITS PROPRIETOR MRS RANJANABEN SHYAMSUNDER JHANWAR v. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX & ANR.

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