Tata Projects Limited Vs Union of India & Ors. (Delhi High Court)
Date: December 8, 2025
Subject Matter
Show Cause Notice Exceeding Rs 2 Crore Requires Issuance by Higher Authority
Summary
The Delhi High Court addressed a jurisdictional challenge concerning Show Cause Notices (SCNs) exceeding Rs. 2 Crores issued by an Assistant Commissioner. While allowing the SCN proceedings to continue, the Court barred the implementation of any fina…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. On the previous date of hearing in W. P.(C) 16888/2025 vide order dated 14th November, 2025 the following issue was raised in these two petitions: “3. The short issue that has been raised is that, the impugned SCN has been issued by the Assistant Commissioner /GSTO, Ward 109, (Special Zone),Zo…