SS Enterprises Vs Office of the Commissioner Central Tax Delhi West

Date: April 30, 2025

Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): PRATHIBA M. SINGH, RAJNEESH KUMAR GUPTA
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Subject Matter

Section 75(5) allows maximum of three adjournments, it does not guarantee three hearings

Principles of Natural Justice

Summary

The case involves SS Enterprises, which filed a writ petition challenging an Order-in-Original issued by the Additional Commissioner of Central Tax that imposed a penalty of Rs. 36,05,299 for alleged involvement in receiving goods-less invoices from…

FULL TEXT OF THE JUDGMENT/ORDER OF  DELHI  HIGH COURT 1.This hearing has been done through hybrid mode. CM APPL. 25947/2025 (for exemption)  2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 5684/2025 & CM APPL. 25946/2025 (for stay)  3. The present petition has been filed by the Petitioner – SS Enterprises under Articles 226 and 227 of the Con…

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