M/S CENTRAL GOVT EMPLOYEES CONSUMER COOP SOCIETY LTD POPULARY KNOWN AS KENDRIYA BHANDAR v. COMMISSIIONER STATE GOODS AND SERVICE TAX DELHI & ANR.

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

High Court, Delhi

Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice

M/S CENTRAL GOVT EMPLOYEES CONSUMER COOP SOCIETY LTD POPULARY KNOWN AS KENDRIYA BHANDAR

COMMISSIIONER STATE GOODS AND SERVICE TAX DELHI & ANR.

W.P.(C) 3873/2024 & CM APPL. 15976/2024 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 – The petitioner was served with a show cause notice (SCN) on 25.09.2023 to which the petitioner had filed a detailed reply on 20.10.2023 – However, order was issued on 31.12.2023 without considering the reply submitted by the petitioner – The Proper officer in that order had opined that No reply had been received from the Taxpayer – Held that: 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 stating that the officer’s mere declaration that no reply was received demonstrates a clear lack of consideration – Accordingly, the court set aside the order and remitted the matter to the Proper officer for re-adjudication – Disposed of.

Represented By:

Counsel for the Petitioner: Ruchir Bhatia & Deeksha Gupta, Advocates.

M/S CENTRAL GOVT EMPLOYEES CONSUMER COOP SOCIETY LTD POPULARY KNOWN AS KENDRIYA BHANDAR v. COMMISSIIONER STATE GOODS AND SERVICE TAX DELHI & ANR.

M/S CENTRAL GOVT EMPLOYEES CONSUMER COOP SOCIETY LTD POPULARY KNOWN AS KENDRIYA BHANDAR v. COMMISSIIONER STATE GOODS AND SERVICE TAX DELHI & ANR.

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