M/s Jain Cement Udyog (through Proprietor Sh. Sanjay Jain) Vs CBIC

Date: April 3, 2024

Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): SANJEEV SACHDEVA, RAVINDER DUDEJA
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Subject Matter

Ex-parte Demand Set Aside due to Retrospective Cancellation of Registration

Principles of Natural JusticeShow Cause Notice

Summary

The petitioner has challenged an order, which disposed of a Show Cause Notice proposing a demand against them under Section 73 of the CGST Act. The impugned order was passed ex-parte, as the petitioner neither filed a reply nor appeared for a persona…

FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 04.12.2023, whereby the impugned Show Cause Notice dated 25.09.2023, proposing a demand of Rs.7,56,66,476.00 against the Petitioner has been disposed of and a demand including penalty has been raised against the Petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017…

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