JAMNA AUTO INDUSTRIES LIMITED v. GOVERNMENT OF NCT OF DELHI & ORS

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice

JAMNA AUTO INDUSTRIES LIMITED

GOVERNMENT OF NCT OF DELHI & ORS

W.P.(C) 4250/2024 & CM APPL. 16203/2024 dated 20.03.2024

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 73 & 75

Decision : Disposed off

Section-73, 75- Proper Officer passed order without considering reply-The petitioner was served with a show cause notice (SCN) on 30.11.2023 to which the petitioner had filed a detailed reply on 29.12.2023. However, order was issued on 30.12.2023 without considering the reply submitted by the petitioner. The Proper officer in that order had opined that the reply was incomplete and lacked supporting documents. HELD:- The Court opined that the order was not sustainable for the reasons that the reply filed by the petitioner was a detailed reply. Also, the court criticized the Proper Officer for failing to properly evaluate the petitioner’s reply, stating that the officer’s mere declaration of the reply as incomplete demonstrates a clear lack of consideration. Accordingly, the court set aside the order and remitted the matter to the Proper officer for re-adjudication. Directed Proper officer to intimate to the petitioner details/documents, as required to be furnished by the petitioner Disposed of.

Represented By:

Counsel for the Petitioner: Saurabh Kumar & Srishti Yadav, Advocates

JAMNA AUTO INDUSTRIES LIMITED v. GOVERNMENT OF NCT OF DELHI & ORS

JAMNA AUTO INDUSTRIES LIMITED v. GOVERNMENT OF NCT OF DELHI & ORS

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