VIJAY GAUR v. DELHI STATE GOODS AND SERVICE TAX, GOVT. NCT OF DELHI & ANR.
High Court, Delhi
Yashwant Verma, Justice & Harish Vaidyanathan Shankar, Justice
VIJAY GAUR
v.
DELHI STATE GOODS AND SERVICE TAX, GOVT. NCT OF DELHI & ANR.
W. P. ( C ) 2653/2025 & CM APPL. 12595/2025 (Stay) dated 03.03.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 73
Decision : In favour of assessee
Ex-parte order – Petitioner was served notice under Section 73 of the CGST/SGST Act, 2017 for demand & interest – Petitioner has not filed any replies, objections or appeared for personal hearings – Ex-parte order passed – HELD : Writ petition allowed – Court finds that order is based on petitioner failure to respond to notice – Court also finds that order fails to meet tests and cannot be sustained- Impunged order quashed – Respondents to draw order of assessment afresh after giving opportunity of hearing to petitioner.
Represented by:
Counsel for the Petitioner: Jitin Singhal , Advocate
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