M/s GANGA ENTERPRISES v. ASSISTANT COMMISSIONER, CGST, DELHI EAST COMMISSIONERATE
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s GANGA ENTERPRISES
v.
ASSISTANT COMMISSIONER, CGST, DELHI EAST COMMISSIONERATE
W.P.(C) 16741/2025 dated 18.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 73
Decision : In favour of assessee
Demand – Penalty – Discrepancies in GST returns – Short-payment of tax – No reply filed – No opportunity of personal hearing – Challenge to Notification no.56/2023-CT dated 28.12.2023 & 09/2023-CT dated 31.03.2023 – Held: Writ petition disposed – Order set aside – Petitioner to deposit cost of Rs 1,00,000 with Delhi High Court Bar Association within two weeks – Petitioner to file reply by 15.12.2025 – Personal hearing notice to sent on mobile and e-mail address – Access to portal shall be provided within one week – 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: Nidhi Mohan Parashar, Pranav Sarthi, Amar Bajpayee & Aditi Vishnoi, Advs.
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