Kiran Agarwal Proprietor Jai Shri Sanwariya Traders Vs Gov of Nct of Delhi Through Chief Secretary & Ors (Delhi High Court)
Delhi High Court has set aside an order confirming a significant tax demand against Kiran Agarwal, Proprietor of Jai, in a case involving the Delhi/Central Goods and Services Tax Act, 2017. The court’s decision, delivered through a hybrid hearing, mandates a fresh hearing for the petitioner, citing a lack of consideration for their reply and absence of a personal hearing. This specific ruling, however, remains subject to a larger ongoing legal battle in the Supreme Court concerning the validity of certain GST notifications.
Kiran Agarwal, through their petition, challenged show cause notices and subsequent orders issued by the Department of Trade & Taxes, Government of NCT of Delhi, pertaining to the Financial Years 2018-19 and 2019-20. The core of the petitioner’s immediate grievance was that the impugned order, dated April 1, 2024 (for FY 2018-19) and August 28, 2024 (for FY 2019-20), was passed without considering their filed reply or providing an opportunity for a personal hearing. The court noted that the order confirming a demand of Rs. 2,98,74,272/- was “cryptic and in a template form,” merely stating that no payment was made within 30 days of the notice.
