M/S NIRMAL METAL v. UNION OF INDIA & ORS

Delhi High Court · 24 Jan 2024 · 2024:DHC:540-DB
Sanjeev Sachdeva; Ravinder Dudeja
W.P.(C) 593/2024
2024:DHC:540-DB
administrative other

AI Summary

The Delhi High Court directed the authorities to furnish all material supporting a GST show cause notice and dispose of it by a speaking order after personal hearing, without quashing the notice or restoring registration at this stage.

Full Text
Translation output
W.P.(C) 593/2024
HIGH COURT OF DELHI
,,,,,,,,,, W.P.(C) 593/2024 M/S.NIRMAL METAL UNION OF INDIA & ORS.
Advocates who appeared in this case:
For the Petitioner:
For the Respondent:
CORAM:-
HON’BLE MR. JUSTICE HON'BLE MR. SANJEEV SACHDEVA, J. (ORAL)
CM APPL. 2680/2024 (for
JUDGMENT

1. Exemption allowed, subject to

2. This application stands disposed of.

3. Petitioner seeks quashing of show cause notice dated 19.05.2023 and further seeks restoration and revival of GST registration of the petitioner.

IN THE HIGH COURT OF DELHI AT

NEW DELHI Date of decision: M/S.NIRMAL METAL versus UNION OF INDIA & ORS........ Advocates who appeared in this case: Mr. Jitin Singhal, Mr. Suresh Chowdhary For the Respondent: Mr. Aakarsh Srivastava, Standing Counsel with Mr. Vaibhav Gupta, Advocate. HON’BLE MR.

JUSTICE SANJEEV SACHDEVA HON'BLE MR.

JUSTICE RAVINDER DUDEJA

JUDGMENT

SANJEEV SACHDEVA, J. (ORAL) CM APPL. 2680/2024 (for exemption) Exemption allowed, subject to all just exceptions. This application stands disposed of. Petitioner seeks quashing of show cause notice dated the petitioner.

IN THE HIGH COURT OF DELHI AT

NEW DELHI Date of decision: 24.01.2024.... Petitioner...... Respondents Mr. Jitin Singhal, Mr. Suresh Chowdhary, Advocates. Mr. Aakarsh Srivastava, Standing Counsel with Mr. all just exceptions. Petitioner seeks quashing of show cause notice dated

4. Learned counsel for the petitioner submits that show cause notice is bereft of any details and no details were provided to the petitioner.

5. It is disputed by learned counsel for the respondents, who submit that all the requisite were available to the petitioner and petitioner has even responded to the show cause notice by filing a reply.

6. Without prejudice to the above and with the consent of learned counsel for parties, the petition is d directions:-

(i) Respondents shall furnish to the petitioner the entire material available with the respondents in support of the show cause notice on or before 08.02.2024.

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(ii) The petitioner may, if so advised, file a detailed resp thereto within one week thereafter.

(iii) Thereafter, respondents shall dispose of the show cause notice on or before 22.02.2024 giving an opportunity of personal hearing to the petitioner.

7. It is clarified that in case petitio order, it would be entitled to avail such remedies as may be permissible in law. Learned counsel for the petitioner submits that show cause It is disputed by learned counsel for the respondents, who submit that all the requisite details were uploaded on the portal and the show cause notice by filing a reply. Without prejudice to the above and with the consent of learned counsel for parties, the petition is disposed of with the following Respondents shall furnish to the petitioner the entire material notice on or before 08.02.2024. The petitioner may, if so advised, file a detailed resp thereto within one week thereafter. Thereafter, respondents shall dispose of the show cause notice on or before 22.02.2024 by a speaking order It is clarified that in case petitioner is aggrieved by any further permissible in law. Learned counsel for the petitioner submits that show cause It is disputed by learned counsel for the respondents, who details were uploaded on the portal and Without prejudice to the above and with the consent of learned isposed of with the following Respondents shall furnish to the petitioner the entire material The petitioner may, if so advised, file a detailed response Thereafter, respondents shall dispose of the show cause by a speaking order after ner is aggrieved by any further

8. Petition is disposed of in the above terms. January 24, 2024 Petition is disposed of in the above terms.

SANJEEV SACHDEVA, J RAVINDER DUDEJA, 2024/vp SANJEEV SACHDEVA, J RAVINDER DUDEJA, J