BAGGA LINK MOTORS LIMITED v. COMMISSIONER STATE GOODS AND SERVICES TAX DELHI & ANR

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice

BAGGA LINK MOTORS LIMITED

COMMISSIONER STATE GOODS AND SERVICES TAX DELHI & ANR

W.P.(C) 5903/2024 & CM APPL. 24340/2024 dated 26.04.2024

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 73 & 75

Decision : In favour of assessee

Demand order – Proper Officer passed order without considering reply – The petitioner was served with a show cause notice (SCN) on 23.09.2023 to which the petitioner had filed a detailed reply on 23.10.2023 – However, order was issued on 30.12.2023 without considering the reply submitted by the petitioner – The Proper officer in that order had opined that the reply was incomplete, not duly supported by adequate documents and unable to clarify the issue – Held that: Opined that, the order was not sustainable for the reasons that the reply filed by the petitioner was a detailed reply – Also, the court criticized the Proper Officer for failing to properly evaluate the petitioner’s reply, stating that the officer’s mere declaration of the reply as incomplete and lack adequate documents demonstrates a clear lack of consideration – Set aside the order and remitted the matter to the Proper officer for re-adjudication – Disposed of.

Represented By:

Counsel for the Petitioner: Ruchir Bhatia & Deeksha Gupta, Advocates.

BAGGA LINK MOTORS LIMITED v. COMMISSIONER STATE GOODS AND SERVICES TAX DELHI & ANR

BAGGA LINK MOTORS LIMITED v. COMMISSIONER STATE GOODS AND SERVICES TAX DELHI & ANR

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