Guptaji Hotel Ware v. Commissioner Of Delhi Goods And Services Tax And ANR.
$~7 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 17981/2024 GUPTAJI HOTEL WARE .....Petitioner Through:
Mr. Vijay Gupta, Mr. Rahul Gupta, Mr. Ajesh Kugan M & Ms. Sneha, Advs.
versus COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANR.
.....Respondents Through:
Mr. Mayank Kamra, Adv.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR
O R D E R
% 10.02.2025 1.
We had taken note of the principal ground of challenge which stood mounted in the writ petition and which stands encapsulated in our order of 27 January 2025.
2.
Before us, it is conceded by the respondent that functional corrections relating to display and service of notices were made in the GSTN portal only with effect from 16 December 2024. Since the Show Cause Notice [„SCN‟] precedes that date, it was submitted that the respondents may be accorded liberty to commence proceedings afresh and from the stage of issuance of the original SCN. 3.
Since it would thus appear that the allegation of the writ petitioner, namely, of the original SCN having been placed in the "Additional Notices and Orders" tab is conceded, the writ petition is liable to be allowed.
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 13/02/2025 at 12:52:42
4.
We consequently allow the instant writ petition and quash the final order dated 09 April 2024. We, however, accord liberty to the respondents to commence proceedings afresh from the stage of issuance of the original SCN dated 16 December 2023 and to proceed thereafter in accordance with law and by providing an opportunity of hearing to the writ petitioner.
5.
All rights and contentions of respective parties on merits are kept open.
YASHWANT VARMA, J.
HARISH VAIDYANATHAN SHANKAR, J.
FEBRUARY 10, 2025/v 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 13/02/2025 at 12:52:42