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Sai Enterprises vs Commissioner Central Gst, Delhi-West, ... on 15 May, 2023

Author: Vibhu Bakhru

Bench: Vibhu Bakhru

                          $~41
                          *      IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +      W.P.(C) 6376/2023 & CM APPL. 25044/2023
                                 SAI ENTERPRISES                                  ..... Petitioner
                                                   Through:     Mr. D. S. Nagi, Adv.

                                                   versus

                                 COMMISSIONER CENTRAL GST, DELHI-WEST, N.D AND
                                 ANR.                                     ..... Respondents
                                              Through: Mr. Aditya Singla & Mr. Anand
                                                       Solanki, Advs. for R1&2.
                                 CORAM:
                                 HON'BLE MR. JUSTICE VIBHU BAKHRU
                                 HON'BLE MR. JUSTICE AMIT MAHAJAN
                                                   ORDER

% 15.05.2023

1. The petitioner has filed the present petition impugning an order-in- original dated 02.03.2023 passed by respondent no.2. The petitioner contends that the said order was passed pursuant to a show cause notice dated 25.10.2011. The learned counsel for the petitioner claims that the adjudication of the show cause notice was barred by limitation as the impugned order has not been passed within a reasonable period of time. He relies on the decision of the Coordinate Bench of this Court in Sunder System Pvt. Ltd. v. Union of India & Ors.: 2019 SCC OnLine Del 12137 as well as the decision of the Supreme Court in State of Punjab & Ors. v. Bhatinda District Cooperative Milk Producers Union Ltd.: (2007) 11 SCC 363.

2. Issue notice.

3. The learned counsel for the respondents accepts notice and seeks time to file a response.

4. The parties are also at liberty to file written submissions not exceeding two pages each along with authorities relied upon by them.

5. Prima facie, we are of the view that the impugned order has been passed beyond the reasonable period of time; accordingly, the said order is stayed till the next date of hearing.

6. List on 03.11.2023.

VIBHU BAKHRU, J AMIT MAHAJAN, J MAY 15, 2023 Ch Signature Not Verified Digitally Signed By:Dushyant Rawal Signing Date:17.05.2023