CHEMISTRY DESIGN PVT LTD v. OFFICE OF THE ASSISTANT COMMISSIONER CECGST & ANR.
High Court, Delhi
Nitin Wasudeo Sambre, Justice & Ajay Digpaul, Justice
CHEMISTRY DESIGN PVT LTD
v.
OFFICE OF THE ASSISTANT COMMISSIONER CECGST & ANR.
W.P.(C) 2144/2026 dated 16.02.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 73
Decision : Partly in favour of assessee
Ex-parte order – SCN served via email and portal went unnoticed by petitioner post-NCLT amalgamation scheme – No due certificate issued favouring erstwhile amalgamated company with registration cancellation – Respondent contended sufficient notice discharged statutory obligation – Petitioner undertook to deposit entire impugned liability within two weeks alongwith SCN reply and written submissions – Held: Petition partly allowed – Order quashed – Fresh adjudication directed post deposit, reply consideration and personal hearing within three months – Deposit adjustable or refundable per final outcome.
Represented By:
Counsel for the Petitioner: Rohan Thawani & Maryam Junaid, Advocates
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