Delhi High Court - Orders
Varner Retail Services South Asia Pvt. ... vs Assistant Commissioner Division - ... on 13 September, 2023
Author: Yashwant Varma
Bench: Yashwant Varma, Dharmesh Sharma
$~31
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 12049/2023 & CM APPL. 47300/2023
VARNER RETAIL SERVICES SOUTH ASIA PVT. LTD.
..... Petitioner
Through: Mr. Sunil Agarwal, Sr.
Standing Counsel and Mr.
Shivansh B. Pandya, Jr.
Standing Counsel along with
Mr. Utkarsh Tiwari and Mr.
Ashutosh Mohan Rastogi,
Advs.
versus
ASSISTANT COMMISSIONER DIVISION - OKHLA,
CENTRAL GOODS AND SERVICE TAX (DELHI SOUTH)
& ORS. ..... Respondents
Through: Ms. Suhani Mathur and Mr.
Jatin Kumar Gaur, Advs. for
Mr. Harpreet Singh, Sr.
Standing Counsel.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE DHARMESH SHARMA
ORDER
% 13.09.2023 CM APPL. 47301/2023
1. Allowed, subject to all just exceptions.
2. Application stands disposed of.
W.P.(C) 12049/2023 & CM APPL. 47300/2023
3. Notice. Since the respondents are duly represented, let a reply be filed within a period of three weeks from today. The petitioner shall have two weeks thereafter to file a rejoinder affidavit.
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 16/09/2023 at 18:54:19
4. The Court takes note of the contention of learned counsel for the petitioner who submits that the respondents had unjustifiably and without any legal basis bifurcated the assessment period. It was further pointed out that with respect to the Show Cause Notice [„SCN'] dated 18 October 2018, their application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [„SVLDR Scheme-2019'] was duly accepted. The second SCN, however, came to be issued on 19 December 2019 and thus after the cut-off date of 30 June 2019 as specified in the SVLDR Scheme-2019. It is in the aforesaid context that learned counsel places reliance on the Circular issued by the Central Board of Indirect Taxes and Customs [„CBIC'] on 12 December 2019 and more particularly Para 2(viii) thereof. Matter requires consideration.
5. List again on 28.11.2023.
YASHWANT VARMA, J.
DHARMESH SHARMA, J.
SEPTEMBER 13, 2023 RW 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 16/09/2023 at 18:54:19