2026 (1) TMI 699

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....L For the Petitioner Through: Mr. A.K. Babbar, Mr. Ashish Aggarwal, Mr. Bharat Tirpathi, Mr. Atul Babbar, Advocates. For the Respondents Through: Ms. Rubina Arora, SPC for R-1 Ms. Vaishali Gupta, Panel Counsel (GNCTD) with Ms. Ishita Gupta, Advocate. ORDER 1. Based on the Annual Returns in GSTR-09 for the financial year 2017- 18, the respondent issued a Show Cause Notice dated 26th Sep....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rit Petition (Civil) No.5524 of 2025 dated 29th April, 2025] which was based on the orders in the cases of DJST Traders Private Limited v. Union of India & Ors. [Writ Petition (Civil) No. 16499/2023 dated 22nd April, 2025], M/s HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors. [S.L.P No. 4240/2025] and Neelgiri Machinery Through Its Proprietor Mr. Anil Kumar v. Commissioner Delhi G....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at the issue is squarely covered by the judgment in the matter of Shri Krishna Sales (supra). 7. In that view of the matter, we deem it appropriate to partly allow the present petition as the orders impugned are in violations of principles of natural justice. 8. As such, the writ petition stands allowed in terms of prayer clause 16(ii). 9. We permit the petitioner to submit their reply to....