MUDITA EXPRESS CARGO PRIVATE LIMITED v. COMMISSIONER, STATE GOODS AND SERVICES TAX DELHI & ANR

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

High Court, Delhi

Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice

MUDITA EXPRESS CARGO PRIVATE LIMITED

COMMISSIONER, STATE GOODS AND SERVICES TAX DELHI & ANR

W.P.(C) 6062/2024 & CM APPL. 25195/2024 dated 30.04.2024

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 73 & 75

Decision : Matter remanded back

HC set aside the cryptic order passed without considering the reply- Petitioner was issued with a show cause notice with different headings related to excess claim of ITC and under declaration of ineligible ITC- Petitioner replied to this- however, an order was passed stating that the reply uploaded by the taxpayer is incomplete, not duly supported by adequate documents and unable to clarify the issue. HELD:- Court stated that Proper Officer had to at least consider the reply on merits and then form an opinion , his opinion that reply is unsatisfactory ex-facie shows that Proper Officer has not applied his mind to the reply submitted by the petitioner-Further observed that no opportunity was given to the Petitioner to clarify its replies or furnish further documents/details- Set aside the order and show cause notice is remitted to the Proper Officer for re-adjudication.-Directed petitioner to file a reply and directed respondent to re-adjudicate the show cause notice after giving opportunity of personal hearing and pass fresh order. Disposed of.

Represented By:

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

MUDITA EXPRESS CARGO PRIVATE LIMITED v. COMMISSIONER, STATE GOODS AND SERVICES TAX DELHI & ANR

MUDITA EXPRESS CARGO PRIVATE LIMITED v. COMMISSIONER, STATE GOODS AND SERVICES TAX DELHI & ANR

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