Seven Seas Lights Pvt. Ltd Vs Assistant Commissioner (Delhi High Court)
The Delhi High Court, in the matter of Seven Seas Lights Pvt. Ltd Vs Assistant Commissioner, Shahdara Division, CGST, Delhi East Commissionerate, addressed a writ petition challenging a confirmed GST demand of ₹28,86,238/- for the tax period April 2020 to March 2021. The core issue before the Court was whether the Petitioner Company was denied the fundamental principle of natural justice—the opportunity to be heard—due to alleged non-service of the Show Cause Notice (SCN) and subsequent hearing notices.
Background and Petitioner’s Claim
The Petitioner, Seven Seas Lights Pvt. Ltd., was registered under the GST regime since July 1, 2017. The dispute arose from an SCN dated November 25, 2024, issued by the Assistant Commissioner, raising a demand of ₹25,99,696/- on the grounds of excess availment of Input Tax Credit (ITC). This SCN eventually culminated in the impugned final order dated February 20, 2025, confirming the higher demand.
The company’s e-mail domain, ‘7seaslights.com,’ had expired prior to the issuance of the SCN.
The company had undergone a change in directors.
The company had moved its GST registration from Delhi to Maharashtra.
Consequently, the Petitioner claimed that it had no knowledge of the proceedings and the confirmed demand until an authorised representative visited the Delhi GST Department in June 2025, specifically for the purpose of business closure and cancellation of registration. The central plea was that the matter should be remanded back to the adjudicating authority to allow the company an opportunity to present its defense on the merits of the ITC demand.
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