SONU MONU TELECOM PVT. LTD. THROUGH ITS DIRECTOR JITENDER GARG & ANR v. THE UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
SONU MONU TELECOM PVT. LTD. THROUGH ITS DIRECTOR JITENDER GARG & ANR
v.
THE UNION OF INDIA & ORS.
W.P.(C) 2926/2025 & CM APPL. 13885/2025 dated 10.07.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 74 & 107
Notification/Circular : Notification No. 06/2020-Central Tax dated 03.02.2020
Decision : In favour of revenue
Modification of order – Power of appellate authority to consider reply filed before adjudicating authority – Composite SCN adjudicated for multiple years – Challenge to vires of Notification 06/2020-CT dated 03.02.2020 and adjudication order under Section 74 of CGST Act – Petitioner directed to avail appellate remedy under Section 107 while vires challenge kept open – Petitioner submits modification plea under Section 151 CPC contending adjudicating authority failed to consider reply and appellate authority lacks jurisdiction under Section 74(9) – Section 107(11) CGST Act empowers appellate authority to confirm, modify or annul orders including full re-appreciation of facts, submissions and evidence – Appellate authority cannot remand but can conduct de novo inquiry on merits – Objection regarding DRC-07 showing only one year held to be technical error as composite SCN and order covered multiple years – Held: Application for modification dismissed – Court relied on Its My Name P. Ltd.and Sun Pharma Laboratories (2020 Taxo.online 897) upholding wide appellate powers – Petitioner to pursue appellate remedy as per earlier order .
Represented By:
Counsel for the Petitioner: Rajesh Jain, Virag Tiwari, Ramashish, Rishabh Jain & Tanya Saraswat, Advocates.
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