KALPATRU PROJECTS INTERNATIONAL LIMITED (EARLIER KNOWN AS JMC PROJECTS (INDIA) LIMITED) v. GOODS AND SERVICE TAX OFFICER (GSTO) WARD 49, 52 AND 53 & ANR.

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

High Court, Delhi

Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice

KALPATRU PROJECTS INTERNATIONAL LIMITED (EARLIER KNOWN AS JMC PROJECTS (INDIA) LIMITED)

GOODS AND SERVICE TAX OFFICER (GSTO) WARD 49, 52 AND 53 & ANR.

W.P.(C) 5728/2024 & CM APPLs. 23602-03/2024 dated 24.04.2024

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 73 & 75

Decision : Matter remanded back

Demand order – Proper Officer passed order without considering reply – The petitioner was served with a show cause notice (SCN) on 24.09.2023 to which the petitioner had filed a detailed reply on 07.11.2023 – However, order was issued on 28.12.2023 without considering the reply submitted by the petitioner – The Proper officer in that order had opined that reply was not satisfactory and since no further additional reply/explanation was received from the taxpayer a demand ex-parte was being created – Held that: Opined that, the order was not sustainable for the reasons that the reply filed by the petitioner was a detailed reply – Criticized the Proper Officer stating that the officer’s mere declaration that reply was not satisfactory demonstrates a clear lack of consideration – Set aside the order and remitted the matter to the Proper officer for re-adjudication – Disposed of.

Represented By:

Counsel for the Petitioner: Yogendra Aldak, Agrim Arora & Sumit Khadaria, Advocates.

KALPATRU PROJECTS INTERNATIONAL LIMITED (EARLIER KNOWN AS JMC PROJECTS (INDIA) LIMITED) v. GOODS AND SERVICE TAX OFFICER (GSTO) WARD 49, 52 AND 53 & ANR.

KALPATRU PROJECTS INTERNATIONAL LIMITED (EARLIER KNOWN AS JMC PROJECTS (INDIA) LIMITED) v. GOODS AND SERVICE TAX OFFICER (GSTO) WARD 49, 52 AND 53 & ANR.

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