KARAN KUMAR AGARWAL AND HUF PROP MANYATA ENTERPRISES v. GOVT OF NCT OF DELHI THROUGH CHIEF SECRETARY & ORS.

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

High Court, Delhi

Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice

KARAN KUMAR AGARWAL AND HUF PROP MANYATA ENTERPRISES

GOVT OF NCT OF DELHI THROUGH CHIEF SECRETARY & ORS.

W.P.(C) 6098/2024 dated 01.05.2024

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 73 & 75

Notification/Circular : Notification No. 9 of 2023 dated 31.03.2023

Decision : In favour of assessee

Order passed without considering Petitioner’s reply – impugned order concluded that the reply was not satisfactory – Proper justification or supporting documents – Despite the petitioner submitted a detailed reply dated 11.10.2023 to the Show Cause Notice, addressing each issue raised and providing supporting documents – the Proper Officer erroneously stated that no proper reply justifying the facts of the case had been submitted, nor had the taxpayer appeared for a hearing. Held that – The Proper Officer failed to consider the reply on its merits and instead concluded prematurely that it was unsatisfactory –If the Proper Officer deemed further details necessary, they should have specifically requested them from the petitioner – However, there was no evidence that such an opportunity was provided – The impugned order dated 05.12.2023 was set aside, and the Show Cause Notice was remitted to the Proper Officer for re-adjudication.

Represented By:

Counsel for the Petitioner: Bharat Kumar Tripathi & Rahul Chauhan, Advocates

KARAN KUMAR AGARWAL AND HUF PROP MANYATA ENTERPRISES v. GOVT OF NCT OF DELHI THROUGH CHIEF SECRETARY & ORS.

KARAN KUMAR AGARWAL AND HUF PROP MANYATA ENTERPRISES v. GOVT OF NCT OF DELHI THROUGH CHIEF SECRETARY & ORS.

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