Case Details: Concept Eateries (P.) Ltd. vs. Union of India - [2025] 180 taxmann.com 692 (Delhi)
Judiciary and Counsel Details
- Prathiba M. Singh & Shail Jain, JJ.
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Puneet Rai, Adv. for the Petitioner.
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Vaishali Gupta, Panel Counsel for the Respondent.
Facts of the Case
The petitioner filed a challenge against a show cause notice and the consequential order issued under the CGST Act and the Delhi GST Act for the financial year 2019-20. It was contended that the firm’s GST consultant, who was responsible for managing all GST-related filings and communications, had failed to examine the notice within the prescribed time, which prevented the petitioner from submitting a response or participating in the proceedings. The petitioner also challenged the validity of notifications under the CGST Act extending the limitation period. In view of these contentions, the matter was brought before the High Court.
High Court Held
The High Court held that the impugned order was liable to be set aside due to lack of proper hearing and remanded the matter for fresh adjudication, directing that the petitioner be given an opportunity to respond to the show cause notice. The Court emphasised the principles of natural justice under Section 73 of the CGST Act and Delhi GST Act. On the challenge to the notifications, the Court observed that the issue was pending before the Supreme Court in HCC‑SEW‑Meil‑AAG JV v. Asstt. Commissioner of State Tax and deferred any decision, leaving it contingent on the Supreme Court’s outcome.
List of Cases Reviewed
- Sugandha Enterprises v. Commissioner of DGST [2025] 179 taxmann.com 399 (Delhi) (Para 10) followed
- DJST Traders (P.) Ltd. v. Union of India [2025] 174 taxmann.com 191 (Delhi) (para 5)
- HCC-SEW-Meil-AAG JV v. Asstt. Commissioner of State Tax [2025] 174 taxmann.com 1080 (SC) (para 14) followed
List of Cases Referred to
- DJST Traders (P.) Ltd. v. Union of India [2025] 174 taxmann.com 191 (Delhi) (para 4)
- HCC-SEW-Meil-AAG JV v. Asstt. Commissioner of State Tax [2025] 174 taxmann.com 1080 (SC) (para 5)
- Engineers India Ltd. v. Union of India [W.P. (C) No. 9214 of 2024, dated 23-4-2025] (para 6)
- Sugandha Enterprises v. Commissioner of DGST [2025] 179 taxmann.com 399 (Delhi) (para 9).
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