Metalax Industries v. Gst Officer Ward 66 & ORS.

$~2 (SDB) * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4710/2024 METALAX INDUSTRIES .....Petitioner Through:

Mr. Udit Sharma, Adv.

versus GST OFFICER WARD 66 & ORS.

.....Respondents Through:

Mr. Harpreet Singh, SSC, CBIC with Ms. Suhani Mathur and Mr. Jai Ahuja, Advs.

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE DHARMESH SHARMA

O R D E R

% 23.05.2025 REVIEW PET. 50/2025 SEEKING REVIEW OF THE ORDER DATED 26/11/2024 & CM APPL. 6052/2025 EXEM.

1.

This hearing has been done through hybrid mode. 2.

This is a review petition filed on behalf of the Respondent No. 2Additional Director, Directorate General Goods & Service Tax Intelligence, Gurugram Zonal Unit seeking review of the order dated 26th November, 2024 (hereinafter, the 'impugned order') passed in W.P.(C) 4710/2024. 3.

Vide the impugned order, the Court inter alia quashed the orders dated 29th December, 2023 in W.P. (C) 4710/2024 as also the order dated 30th April, 2024 in W.P. (C) 6915/2024.

4.

The grounds taken by the Applicant in this petition is that the Show Cause Notice dated 31st August, 2022 pertaining to the Financial Year 201718 in W.P. (C) 4710/2024 and Financial Year 2018-19 in W.P. (C) 6915/2024 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 01/07/2025 at 20:42:53

has also been inadvertently quashed by the Court along with the impugned order.

5.

The relevant portion of the impugned order reads as under: "5. Consequently, and in view of the above, we allow the present writ petitions and quash the impugned orders dated 29 December 2023 [W.P.(C) 4710/2024] and 30 April 2024 [W.P.(C) 6915/2024] as well as the impugned SCN dated 31 August 2022 issued for F.Y. 2017-18 [W.P.(C) 4710/2024] and F.Y. 2018-19 [W.P.(C) 6915/2024]."

6.

It is clarified that the SCNs are not quashed and the proceedings in the Show Cause Notice dated 31st August, 2022, issued by the DDGI, Gurugram Zonal Unit shall continue.

7.

Ordered accordingly. The Review Petition is disposed of in these terms along with all pending applications.

PRATHIBA M. SINGH, J.

DHARMESH SHARMA, J.

MAY 23, 2025 'acm'/rks 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 01/07/2025 at 20:42:53