Raghav Agarwal Vs Principal Commissioner CGST And CX Delhi North & Ors (Delhi High Court)
The Delhi High Court has intervened in the case of Raghav Agarwal Vs. Principal Commissioner CGST And CX Delhi North & Ors., addressing concerns over multiple show cause notices (SCNs) issued for overlapping periods. The petitioner, Raghav Agarwal, challenged these SCNs, leading to a request from the court on December 13, 2024, for the respondents to clarify their approach to bifurcating or consolidating these notices.
Despite this, final assessment orders were subsequently issued against the petitioner on January 21, 23, 31, and February 4, 2025. The court had previously stated that any such orders would be subject to the writ petition’s final outcome.
In a recent development, the court has directed the respondents to file their replies within three weeks, with the petitioner granted two weeks thereafter for a rejoinder. Crucially, the court has restrained the respondents from taking any coercive measures against Raghav Agarwal based on the aforementioned assessment orders. The case is scheduled for further hearing on March 19, 2025. This order provides interim relief against enforcement actions during the ongoing legal challenge.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
CM APPL. 7614/2025 (Additional Documents)
