M/s SAWHNEY HANDLOOM v. CGST DELHI EAST COMMISSIONERATE & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s SAWHNEY HANDLOOM
v.
CGST DELHI EAST COMMISSIONERATE & ANR.
W.P.(C) 17967/2025 dated 19.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 16 & 161
Decision : In favour of assessee
Demand – Penalty – Denial of ITC – Cancellation of registration – SCN issued post-cancellation – No reply filed or hearing attended – Ex parte order – Petitioner claimed retrospective amendment to Section 16(5) entitling ITC for pre-01.11.2021 returns in FY 2017-18 to 2020-21 – Department noted mechanism available but not availed – Held: Writ petition disposed – Rectification application to be filed by 15.01.2026 not barred by limitation to be adjudicated on merits considering Section 16(5) amendment with personal hearing – Reasoned order within two months.
Represented By:
Counsel for the Petitioner: Rehan Narula & Sandeep Narula, Advs.
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