Delhi High Court
I And S Communique Pvt. Ltd vs Commissioner Of Cgst, Audit-Ii, Delhi & ... on 29 January, 2024
Author: Sanjeev Sachdeva
Bench: Sanjeev Sachdeva
$~14
* IN THE HIGH COURT OF DELHI AT NEW DELHI
Judgment delivered on: 29.01.2024
+ W.P.(C) 6819/2021 & CM APPL. 21475/2021 & 5109/2024
I AND S COMMUNIQUE PVT. LTD ..... Petitioner
versus
COMMISSIONER OF CGST, AUDIT-II,
DELHI & ANR. ..... Respondents
Advocates who appeared in this case:
For the Petitioner: Mr. Rajesh Jain, Mr. Virag Tiwari, Mr. Ramashish
and Ms. Tanya Saraswat, Advocates.
For the Respondent: Mr. Harpreet Singh, Senior Standing Counsel for
CBIC
CORAM:-
HON'BLE MR. JUSTICE SANJEEV SACHDEVA
HON'BLE MR. JUSTICE RAVINDER DUDEJA
JUDGMENT
SANJEEV SACHDEVA, J. (ORAL)
CM APPL. 5109/2024 (for condonation of delay)
For the reasons stated in the application, application is allowed.
Delay is condoned. Counter affidavit is taken on record. Rejoinder is
already taken on record.
W.P.(C) 6819/2021
1. Petitioner impugns show cause notice dated 27.04.2021 and
contends that the show cause notice is beyond the period of limitation
prescribed under Section 73 of the Finance Act, 1994.
2. Learned counsel for the respondents raises a preliminary
objection with regard to the maintainability of the present petition and
submits that the show cause notice has been issued by applying
proviso to Section 73(1) and the extended period of limitation has
been made applicable. Learned counsel without prejudice submits
that this plea could have been raised by the petitioner before the
Adjudicating Authority.
3. In view of the above objection, learned counsel for the
petitioner seeks leave to withdraw the petition reserving the right of
the petitioner to raise all pleas permissible in law including the
invocation of extended period of limitation before the Adjudicating
Authority. He, however, prays that in view of pendency of the present
petition, reply to the show cause notice could not be filed and time be
granted to file a reply.
4. In view of the above, the petition is dismissed as withdrawn
reserving the right of the petitioner to take all permissible pleas in law
in response to the show cause notice. Petitioner shall file a reply to the
show cause notice within a period of 30 days from today. Thereafter,
it would be open to the adjudicating authority to adjudicate the show
cause notice including the question of invocation of extended period
of limitation in accordance with law, after giving an opportunity of
personal hearing to the petitioner, without being influenced by
anything stated in this order.
5. It is clarified that this Court has neither considered nor
commented on the merits and contentions of the either party. All
rights and contentions of the parties are reserved. It is further clarified
that the time spent in this petition shall not be counted towards the
period of limitation prescribed under Section 73(4B) (b) of the
Finance Act, 1994.
6. Petition is disposed of in the above terms.
SANJEEV SACHDEVA, J
JANUARY 29, 2024 RAVINDER DUDEJA, J
'rs'
