RASHI PERIPHERALS PRIVATE LIMITED v. UNION OF INDIA & ORS.

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

High Court, Delhi

Rajiv Shakdher, Justice & Talwant Singh, Justice

RASHI PERIPHERALS PRIVATE LIMITED

UNION OF INDIA & ORS.

W.P.(C) 3844/2021 dated 23.03.2021

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 67

Decision : Partly in favour of assessee

Section 67 of the Central Goods and Services Tax Act – An inspection was carried out at the petitioner’s premises under Section 67(1) and (2) of the CGST Act, revealing a mismatch between the physical stock and the stock register – The petitioner contended that the order was issued without giving an opportunity to reconcile the alleged mismatch and that the employee’s statement was obtained under coercion – The petitioner argued that there was no “reason to believe” formed by the officer as required under the law – Held that: Disposed of the petition with directions that the petitioner’s representative or advocate appear before the concerned officer for reconciliation of the alleged stock variation – Directed to examine all relevant documents, provide a hearing, and pass a speaking order by 02.04.2021 – If the order was adverse, the petitioner could challenge it as per law or secure release of goods provisionally – Directed that, the officer take into account the employee’s subsequent retraction letter dated 22.03.2021. The interlocutory application was accordingly closed.

Represented By:

Counsel for the Petitioner: Charanya Lakshmikumaran, Karan Sachdev & Agrim Arora, Advs.

RASHI PERIPHERALS PRIVATE LIMITED v. UNION OF INDIA & ORS.

RASHI PERIPHERALS PRIVATE LIMITED v. UNION OF INDIA & ORS.

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