Case LawW.P.(C) 2360/2025
R L Enterprises Vs Commissioner of State Goods and Service Tax Delhi & Ors
- Court:
- High Court
- Bench:
- Delhi
- Date:
- May 6, 2025
- Type:
- Writ Petition
- Members:
- PRATHIBA M. SINGH, RAJNEESH KUMAR GUPTA
Subject
Adjudication order set aside for non-speaking SCN; matter remanded for fresh hearing.
Principles of Natural JusticeShow Cause NoticeAdjudication
Summary
The impugned adjudication order dated April 30, 2024, has been set aside , and the matter is relegated back to the Adjudicating Authority. This decision was primarily due to the Show Cause Notice (SCN) being non-speaking and vague, thus violating pri…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner- R.L. Enterprises under Article 226 and 227 of the Constitution of India inter alia , challenging the Show Cause Notice dated 2nd December, 2023 (hereinafter ‘ impugned SCN ’) and order dated 30 th April, 2024 (hereinafter ‘ impugned order…