2025 (5) TMI 146

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....rough: Ms. Ananya Kapoor and Mr. Tarun Chanana, Advocates. For the Respondents Through: Mr. Akash Panwar, Advocate for R-1, 3 & 4. Mr. Ruchesh Sinha, Advocate for R-2. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. 24371/2025 (for exemption) 2. Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 5349/2025 ....

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....ntral Delhi, Delhi, 110005; (ii) G.F. 1/3, East Patel Nagar, Central Delhi and (iii) LSC DDA Market, Shop No. 68, 71, 72, D-Block, Prashant Vihar, New Delhi. 6. It is submitted by Ms. Ananya Kapoor, ld. Counsel for the Petitioner that out of these three addresses, the current address of the Petitioner is the Karol Bagh address. However, it is stated that the Petitioner had fil....

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....ch is evident from the letter written on 02nd March, 2023, as also the subsequent letters of the Department. However, unfortunately, the confusion which has been caused qua the addresses has ensured that the personal hearing notices have not been served upon the Petitioner. 9. Mr. Akash Panwar, ld. Counsel for the Department has pointed out that the form which was filed to upload the correct de....

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....ed and the personal hearing is not attended, no further opportunity shall be granted to the Petitioner Federation. Only one opportunity is being granted in the unique facts of this case. The limitation in respect of passing of the order pursuant to the SCN, shall not apply in the facts of this case as well. 13. The Petitioner is directed to get all its details corrected on the GST portal within....