Federation Of Indian Chambers Of Commerce And Industry v. Union Of India & ORS.

$~19 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9336/2021 FEDERATION OF INDIAN CHAMBERS OF COMMERCE AND INDUSTRY .....Petitioner Through:

Ms. Mehak Dhiman, Adv.

versus UNION OF INDIA & ORS.

.....Respondents Through:

Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel and Mr. Mayank Kamra, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE DHARMESH SHARMA

O R D E R

% 06.12.2024 1.

The instant writ petition seeks to impugn what is described to be an order dated 12 February 2021. We had on the last occasion taken note of the contention addressed with it being submitted that the final order referable to Section 73 of the Central Goods and Services Tax Act, 2017 had come to be issued on the same date as the Show Cause Notice ["SCN"]. We had upon perusal of the material placed on record clearly found that the said argument was untenable. 2.

As we peruse the record, we find that the SCN bears a Reference No. ZD070221012980V and is dated 12 February 2021. The final order is dated 12 July 2021 and which is ex facie apparent from a perusal of page 43 of our digital record. 3.

In view of the aforesaid, we find no justification to grant the writs as prayed for, especially and bearing in mind the solitary ground which was raised in these proceedings.

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 03/07/2025 at 21:03:04

4.

Accordingly, while the writ petition is dismissed, we leave it open to the writ petitioner to adopt such appropriate statutory remedies as may be permissible in law.

YASHWANT VARMA, J.

DHARMESH SHARMA, J.

DECEMBER 06, 2024/gunn 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 03/07/2025 at 21:03:04