INESH RADIATORS LIMITED THROUGH DIRECTOR RHYTHM GOEL v. SALES TAX OFFICER CLASS II AVATO WARD 80 & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
INESH RADIATORS LIMITED THROUGH DIRECTOR RHYTHM GOEL
v.
SALES TAX OFFICER CLASS II AVATO WARD 80 & ANR.
W.P.(C) 14652/2025 dated 22.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Cancellation of registration – Suspension pending adjudication – Wrongful availment of ITC – No actual supply – Earlier four SCNs on similar grounds dropped after due reply and hearing – Petitioner contended repeated initiation of proceedings on same allegations illegal and suspension causing severe business hardship – Held: Petition disposed – Court held SCN be adjudicated in accordance with law after granting personal hearing – Suspension to be lifted within two working days -Adjudicating Authority to pass reasoned order by 30.11.2025 after hearing – Petitioner to comply with statutory obligations including return filing and tax payment.
Represented By:
Counsel for the Petitioner: Harpreet Singh, SSC with Suresh Chaudhary, Adv.
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