Delhi High Court held that summons under section 70 of the Central Goods and Services Tax Act [CGST Act], is issued for gathering information and providing an opportunity to produce documents, it cannot be considered to be initiation of proceedings against the petitioner. Thus, writ dismissed as premature.
The Court held that interim protection applies where only a DRC-01 summary was issued and the core issue involves the legal status of the contracting authority.
Along with merits being covered by precedent, the Court noted a significant delay in re-filing. On both procedural and substantive grounds, the appeal was dismissed.
The dispute involved non-implementation of an accepted adjudication order for release of personal jewellery. The Court held that Customs was bound to act on its own order and directed unconditional release.
The court refused to revive a customs appeal dismissed for non-payment of pre-deposit, holding that repeated attempts after long delays cannot be entertained once higher courts have rejected identical pleas.
The Court declined to rule on the validity of time-extension notifications pending Supreme Court scrutiny and directed the taxpayer to pursue a statutory appeal. The key takeaway is that adjudication orders passed after replies can be tested in appeal, with limitation protection granted.
Delhi High Court declined to interfere with an ex parte GST demand order but permitted a delayed statutory appeal. Ruling allows appeal to be heard on merits despite limitation, citing sufficient cause.
The Delhi High Court held that a draft assessment order issued against a company that had ceased to exist due to amalgamation is invalid. Such proceedings suffer from a substantive jurisdictional defect.
HC held that Section 28 of Customs Act does not mandate communication of an extension order for adjudication. Delayed adjudication was upheld, leaving importer to pursue statutory appeal.
The High Court held that disputes involving alleged fraudulent ITC availment should be examined in statutory appeal proceedings. Writ jurisdiction was declined, with protection granted against limitation if appeal is filed in time.
