GENIUS ELECTRICALS AND ELECTRONICS PVT LTD v. ADDITIONAL COMMISSIONER CGST DELHI WEST & ANR.
High Court, Delhi
Pratibha M. Singh, Justice & Rajneesh Kumar Gupta, Justice
GENIUS ELECTRICALS AND ELECTRONICS PVT LTD
v.
ADDITIONAL COMMISSIONER CGST DELHI WEST & ANR.
W. P. (C) 5175/2025 & CMAPPL. 23515/2025 dated 23.04.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : In favour of assessee
Fake ITC availment – Non payment of GST – Personal hearing notices dispatched after hearing date – Petitioner replies sent to wrong authority – Violation of principles of natural justice – Held: Writ petition allowed – Demand and penalty set aside – Petitioner to appear before adjudicating authority with replies and material – Fresh order to be passed within three months after affording proper opportunity of hearing.
Represented By:
Counsel for the Petitioner: Ruchir Bhatia, Advocate (Mob. 9810371417)
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