C.H. ROBINSON WORLDWIDE FREIGHT INDIA PRIVATE LIMITED v. ADDITIONAL COMMISSIONER, CGST-DELHI-SOUTH & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
C.H. ROBINSON WORLDWIDE FREIGHT INDIA PRIVATE LIMITED
v.
ADDITIONAL COMMISSIONER, CGST-DELHI-SOUTH & ORS.
W.P.(C) 15508/2024, CM APPL. 65096/2024 dated 29.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 73
Notification/Circular : Notification 56/2023-Central Tax dated 28.12.2023
Decision : In favour of assessee
Demand – Wrongful ITC – Notification No. 56/2023-CT extended last date for order under Section 73(10) till 31.08.2024 – Petitioner contended SCN contrary to Section 73(2) requiring notice at least three months before expiry of limitation – Department argued technical glitch delayed issuance, later claimed SCN dispatched to old address – Section 73(2) read with Section 73(10) mandates issuance and service of SCN minimum three months before time limit for adjudication, delay or technical glitch not a valid justification, dispatch to wrong address invalid service – Following Tata Play Ltd. SCN and resultant proceedings barred by limitation – Held: Writ petition allowed – SCN and orders quashed.
Represented By:
Counsel for the Petitioner: Kamal Sawhney, Deepak Thackur, Akansha Wadhwani & Rishab Mishra, Advs.
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