R.K. GOYAL STEELS PRIVATE LIMITED v. PRINCIPAL COMMISSIONER CENTRAL TAX, DELHI SOUTH & ORS.

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

High Court, Delhi

Vibhu Bakhru, Justice & Amit Mahajan, Justice

R.K. GOYAL STEELS PRIVATE LIMITED

PRINCIPAL COMMISSIONER CENTRAL TAX, DELHI SOUTH & ORS.

W.P. (C) 5526/2019 dated 13.03.2023

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 73

Decision : In favour of assessee

Technical glitches – Demand of interest and late payment fees – The petitioner was unable to file its GST returns on account of technical glitches – Therefore, this Court had passed an interim order dated 09.10.2019, directing that no coercive steps would be taken against petitioner on account of not being able to file its returns – The petitioner states that although returns had been filed thereafter, but the petitioner is aggrieved by demand of interest and late payment fees, made by the department – Held that: Opined that, technical glitches were resolved and the petitioner had filed its returns – Directed that, communication dated 22.02.2023, be considered as a notice for engaging in consultation prior to the issuance of the show cause notice and department to provide opportunity of personal hearing to petitioner – Noted that, there was any delay on part of petitioner after technical glitches had been resolved, it would be open for department to issue a show cause notice for recovery of any amount of interest, or other charges payable by petitioner, in accordance with law – Disposed accordingly.

Represented By:

Counsel for the Petitioner: A.K. Babbar & Bharat Kumar Tripathi, Advs.

R.K. GOYAL STEELS PRIVATE LIMITED v. PRINCIPAL COMMISSIONER CENTRAL TAX, DELHI SOUTH & ORS.

R.K. GOYAL STEELS PRIVATE LIMITED v. PRINCIPAL COMMISSIONER CENTRAL TAX, DELHI SOUTH & ORS.

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