High Court, Delhi Prathiba M. Singh, Justice & Shail Jain, Justice
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s PHX ELECTRONICS PVT. LTD.
v.
COMMISSIONER CGST AND CENTRAL EXCISE, DELHI EAST COMMISSIONERATE & ORS.
W.P.(C) 18877/2025 & CM APPL. 78601/2025 dated 19.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 35, 67 & 130
Rule Number : Rule 140
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
SCN proposing confiscation of excess stock – Search conducted by DGGI revealed excess televisions and motherboards – SCN issued answerable to wrong jurisdictional division – No reply filed by petitioner – Provisional release option mentioned but no quantification or conditions specified – Electronic goods seized 6 years prior becoming technologically outdated – Held: Writ petition disposed directing petitioner to file SCN reply by 15.01.2026 – Personal hearing notice be served to petitioner on email address and mobile no – SCN proceedings and decision be taken by 15.03.2026.
Represented By:
Counsel for the Petitioner: Bharat Bhushan, Anunay Mishra & Nidhi Gupta, Adv.
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