M/S. Abhishek Appliance Pvt. Ltd v. Assistant Commissioner, Cgst-Delhi North Commissionerate & ORS.

$~14 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8920/2024 M/S. ABHISHEK APPLIANCE PVT. LTD .....Petitioner Through:

Mr. Priyadarshi Manish, Ms. Anjali Jha Manish and Ms. Tania Sharma, Advs.

versus ASSISTANT COMMISSIONER, CGST-DELHI NORTH COMMISSIONERATE & ORS.

.....Respondents Through:

Mr. Atul Tripathi, SSS, CBIC, Mr.

V.K. Attri, Mr. Amresh Jha and Ms.

Priya Kumari, Advs.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA % 26.07.2024

O R D E R

CM APPL. 42191/2024 (filed on behalf of the petitioner seeking modification of order dated 03.07.2024) 1.

This is an application seeking modification of the order dated 03.07.2024 whereby the petitioner was granted an opportunity to file its response before the Proper Officer and was also directed to be afforded a personal hearing on 24.07.2024 at 11:30 AM.

2.

Learned counsel for the petitioner states that the petitioner did not avail the said opportunity. The petitioner has now filed this application, claiming that he had instructed his counsel to comply with the order dated 03.07.2024 and due to the mistake of the counsel, the timelines were overlooked.

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 02/08/2024 at 11:39:01

3.

In view of the above, the application is allowed. 4.

The petitioner is granted further one week from date to file its response to the allegations and to place such documents with the Proper Officer, as it considers relevant.

5.

The petitioner shall be afforded a personal hearing before the Proper Officer on 07.08.2024 at 11:30 AM.

6.

The order dated 03.07.2024 is modified to the aforesaid extent. VIBHU BAKHRU, J SACHIN DATTA, J JULY 26, 2024/cl 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 02/08/2024 at 11:39:01