Delay in GST Confiscation Proceedings Addressed as Court Fixes Timeline for Decision

PHX Electronics Pvt. Ltd. Vs Commissioner CGST And Central Excise (Delhi High Court)

The petition was heard by the Delhi High Court through hybrid mode. The petitioner filed the writ petition under Article 226 of the Constitution of India challenging a Show Cause Notice (SCN) dated 18 March 2019 issued under Section 130 of the Central Goods and Services Tax Act, 2017 (CGST Act). The SCN proposed confiscation of excess stock allegedly found during a search conducted by the Directorate General of Goods and Services Tax Intelligence (DGGI).

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