M/s AMBIIENCE METCORP PRIVATE LIMITED THROUGH ITS DIRECTOR SH SANDEEP AGARWAL v. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN & AN

📅 June 6, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice

M/s AMBIIENCE METCORP PRIVATE LIMITED THROUGH ITS DIRECTOR SH SANDEEP AGARWAL

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN & ANR.

W.P.(C) 5901/2025 & CM APPL 26895/2025 dated 20.05.2025

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 161

Notification/Circular : Notification No. 9/2023 – Central Tax dated 31.03.2023 & Notification No. 56/2023 – Central Tax dated 28.12.2023

Decision : Matter remanded back

Challenge to Notification no.56/2023-Central Tax dated 28.12.2023 & no.56/2023-State Tax dated 11.07.2024 – Demand – Rectification rejected on grounds application filed by petitioner found to be unsatisfactory without recording any reasons – No personal hearing – Cryptic and non-speaking rectification order – Held: Writ petition disposed – Matter relegated back to adjudicating authority for fresh hearing – Notice of personal hearing be given to petitioner on email address and mobile no – Challenge to notification shall be subject to outcome of decision of Supreme Court as same is pending before Supreme court.

Represented By:

Counsel for the Petitioner: R.P. Singh, Nirmal Dixit, Rahul Ranjan, Anant Vijay & Harshit Garg, Advs.

M/s AMBIIENCE METCORP PRIVATE LIMITED THROUGH ITS DIRECTOR SH SANDEEP AGARWAL v. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN & AN

M/s AMBIIENCE METCORP PRIVATE LIMITED THROUGH ITS DIRECTOR SH SANDEEP AGARWAL v. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN & AN

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