Grounds of Writ-The Petitioners, aggrieved by the impugned order-in-original for allegedly frequent and irregular availment of Input Tax Credit (ITC), have filed the present Writ Petitions. The Petitioners assert that no opportunity for personal hearing was granted prior to the issuance of the impugned orders, thereby violating principles of natural justice.
Order-The Writ Petitions have been dismissed by the Court, which ruled in favour of the Revenue. The Court observed that the Show Cause Notice (SCN) along with the relied-upon documents had been duly served, and the impugned order duly recorded the grant of personal hearing.The Petitioners have been directed to approach the Appellate Authority and make the statutory pre-deposit by 15th July. Further, the Appellate Authority has been instructed to adjudicate the appeal on merits, and not to dismiss it on the ground of limitation.
GST Case Law Sheetal and Sons, Sunny Jagga, Vikas Traders Versus Union of India
Citation-2025 TAXONATION 1188 (DELHI)
Authors-Bhogavalli Mallikarjuna Gupta & Siddharth Surana
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