BALDEV METALS PVT. LTD. THROUGH ITS DIRECTOR SHRI VARUN KUMAR DHARNA v. PR. COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
BALDEV METALS PVT. LTD. THROUGH ITS DIRECTOR SHRI VARUN KUMAR DHARNA
v.
PR. COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ORS.
W.P.(C) 15898/2024 & CM APPL. 66757/2024 dated 10.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Notification/Circular : Notification No.9/2023- Central Tax dated 31.03.2023, Notification No.56/2023- Central Tax dated 28.12.2023 & Notification No.6/2023- State Tax dated 11.07.2024
Decision : In favour of assessee
Demand – Ex-parte order – Violation of natural justice – No reply filed – Adjournment of hearing declined – Assessment finalized through Form GST ASMT-10 not considered – Challenge to Notifications 9/2023, 56/2023 (Central Tax) and 6/2023 (State Tax) kept open subject to outcome of Supreme Court decision – Held: Writ petition disposed – Order set aside – Petitioner denied reasonable opportunity, matter remanded to Adjudicating authority – Petitioner to file reply by 31.10.2025, personal hearing to be granted and reasoned order to follow – Access to portal to be restored within one week.
Represented By:
Counsel for the Petitioner: Rajesh Jain, Virag Tiwari, Ramesh Johri, Rishabh Jain, Ramashish & Tanya Saraswat, Advs.
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