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Delhi High Court - Orders

Gala International Pvt. Ltd vs Additional Director General, ... on 25 May, 2023

Author: Vibhu Bakhru

Bench: Vibhu Bakhru

                                    $~23 to 25
                                    *           IN THE HIGH COURT OF DELHI AT NEW DELHI
                                    +           W.P.(C) 7292/2023 & CM APPL. 28343/2023 & CM APPL.
                                                28344/2023
                                                GALA INTERNATIONAL PVT. LTD.               ..... Petitioner
                                                                                      Through:                Ms. Kavita Jha, Mr. Shammi Kapoor,
                                                                                                              Ms. Swati Agarwal & Ms. Prachi
                                                                                                              Jain, Advs.
                                                                 versus
                                                ADDITIONAL DIRECTOR GENERAL, DIRECTORATE OF
                                                REVENUE INTELLIGENCE, DELHI & ORS.           ..... Respondents
                                                                 Through: Mr. Ruchir Mishra, Mr. Sajiv Kr
                                                                          Saxena, Mr. Mukesh Kr. Tiwari, Ms.
                                                                          Poonam Shukla & Ms. Reba Jena
                                                                          Mishra, Advs. for R4.
                                                                          Mr. Harpreet Singh, SSC with Ms.
                                                                          Suhani Mathur, Adv. for R1-3.
                                    +           W.P.(C) 7316/2023 & CM APPL. 28459/2023 & CM APPL.
                                                28460/2023
                                                GANESH OVERSEAS PVT LTD                      ..... Petitioner
                                                                                      Through:                Ms. Kavita Jha, Mr. Shammi Kapoor,
                                                                                                              Ms. Swati Agarwal & Ms. Prachi
                                                                                                              Jain, Advs.
                                                             versus
                                                ADDITIONAL DIRECTOR GENERAL
                                                & ORS.                                                                         ..... Respondents
                                                                                      Through:
                                                                          Ms. Richa Dhawan & Mr. Anuj
                                                                          Chaturvedi, Advs. for R4.
                                                                          Mr. Harpreet Singh, SSC with Ms.
                                                                          Suhani Mathur, Adv. for R1-3.
                                    +           W.P.(C) 7350/2023 & CM APPL. 28609/2023 & 28610/2023
                                                SHIRDI EXIM PVT LTD                                                            ..... Petitioner
                                                                                      Through:                Ms. Kavita Jha, Mr. Shammi Kapoor,
                                                                                                              Ms. Swati Agarwal & Ms. Prachi
                                                                                                              Jain, Advs.




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 25/09/2023 at 05:32:23
                                                              versus
                                                ADDITIONAL DIRECTOR GENERAL
                                                & ORS.                                                                        ..... Respondents
                                                                                      Through:                Ms. Reema Khorana & Mr. Vikas
                                                                                                              Kumar, Advs.
                                                                                                              Mr. Harpreet Singh, SSC with Ms.
                                                                                                              Suhani Mathur, Adv. for R1-3.
                                                CORAM:
                                                HON'BLE MR. JUSTICE VIBHU BAKHRU
                                                HON'BLE MR. JUSTICE AMIT MAHAJAN
                                                                                      ORDER
                                    %                                                 25.05.2023
                                    1.          Issue notice.

2. The learned counsel appearing for the respondents accepts notice. Prima facie, we are of the view that the issues involved in these petitions are covered by the decision in the case of Nanu Ram Goyal v. Commissioner of CGST and Central Excise, Delhi & Ors.: 2023:DHC:2596-DB. Mr. Harpreet Singh, learned counsel who appears on behalf of the respondents on advance notice submits that the said decision may not be applicable and he requires time to take instructions or if necessary, file a reply.

3. A short reply, if any, on the issue whether the show cause notice can be adjudicated after a period of more than a decade may be filed if the respondents desire to do so before the next date of hearing.

4. List on 31.05.2023.

VIBHU BAKHRU, J AMIT MAHAJAN, J MAY 25, 2023/Ch 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 25/09/2023 at 05:32:23