M/S Aays Exim vs Union Of India & Ors on 3 May, 2024

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Delhi High Court - Orders

M/S Aays Exim vs Union Of India & Ors on 3 May, 2024

Bench: Sanjeev Sachdeva

                                    $~31
                                    *    IN THE HIGH COURT OF DELHI AT NEW DELHI
                                    +           W.P.(C) 6290/2024 & CM APPL. 26217/2024 (Directions)
                                                M/S AAYS EXIM                                                                    ..... Petitioner
                                                                                      Through:                 Mr. Pranjal Shukla, Ms. Parul Shukla,
                                                                                                               Mr. Parth Goswami & Ms. Tanvi
                                                                                                               Chuphal, Advocates
                                                                                      versus
                                                UNION OF INDIA & ORS.                                                            ..... Respondents
                                                                                      Through:                 Appearance not given
                                                CORAM:
                                                HON'BLE MR. JUSTICE SANJEEV SACHDEVA
                                                HON'BLE MR. JUSTICE RAVINDER DUDEJA
                                                                                      ORDER

% 03.05.2024

1. Petitioner impugns the order dated 10.03.2024 passed under Section 73 of the CGST Act for the tax period April 2018 to March 2019.

2. Learned counsel for the Petitioner submits that the Show Cause Notice, which was issued on 05.12.2013, was belated and beyond the period of three years as prescribed under Section 73 of the Act.

3. He further submits that the demand has been created on account of supplies from a dealer whose GST registration has been retrospectively cancelled. He submits that similar matters are pending before this Court and are listed on 23.07.2024. Reference is drawn to Writ Petition (C) 16075/2023 titled "MBL Infrastructure Limited Vs. Department of Trade & Taxes, Government of NCT of Delhi."

4. Issue notice.

W.P.(C) 6290/2024 Page 1 of 2

This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 08/05/2024 at 20:59:59

5. Notice is accepted by the learned counsel appearing for the respondents, who prays for time to file the counter affidavit. Let the same be filed within four weeks. Rejoinder four weeks thereafter.

6. List on 23.07.2024.

7. In the meantime, no coercive action shall be taken against the Petitioner pursuant to order dated 10.03.2023.

SANJEEV SACHDEVA, J RAVINDER DUDEJA, J MAY 3, 2024 RM W.P.(C) 6290/2024 Page 2 of 2 This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 08/05/2024 at 20:59:59

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Delhi High Court - Orders