Span Air Private Limited v. Goverment Of NCT Of Delhi Department Of Trade And Taxes Office Of The Gst Officer & ANR.

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 8087/2024 CM APPL. 33305/2024 SPAN AIR PRIVATE LIMITED .....Petitioner Through:

Mr Kabir Dixit, Mr Kushagra Kaul, Advocates.

versus GOVERMENT OF NCT OF DELHI DEPARTMENT OF TRADE AND TAXES OFFICE OF THE GST OFFICER & ANR.

.....Respondents Through:

Mr.Rajeev Aggarwal, ASC and Mr.Shubham Goel, Advocate.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA

O R D E R

% 17.09.2024 1.

The petitioner impugns an order dated 30.04.2024 (hereafter the impugned order) passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act) for the tax period from April 2018 to March 2019.

2.

The impugned order was passed on the last date of the period of limitation for passing such an order.

3.

It is apparent that the impugned order is unreasoned and does not consider the reply furnished by the petitioner to the show cause notice dated 03.12.2023 pursuant to which the impugned order has been passed. 4.

The learned counsel for the respondents fairly submits that the issue is covered by the previous orders passed by this Court in the batch of matters 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 20:28:00

[W.P.(C) 10591/2024 Khemka Aviation Private Limited v. Sales Tax Officer Class II/AVATO Ward 1 & Ors.] and other connected matters. 5.

He submits that the present petition be also disposed by accepting the statement made by the respondents in said petitions. 6.

Accordingly, the impugned order is set aside and the matter is remanded to the adjudicating authority to decide afresh after affording the petitioner an opportunity to be heard. The adjudicating authority shall pass an appropriate order as expeditiously as possible and in any event within six months from date.

7.

The petition is disposed of in the aforesaid terms. Pending application also stands disposed of.

VIBHU BAKHRU, J SACHIN DATTA, J SEPTEMBER 17, 2024 M Click here to check corrigendum, if any 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 20:28:00