Delhi HC directed to hold final order w.r.t. reopening of old assessments of pre-GST period

Tuli Motors & Anr Vs Union of India & ORS. (Delhi High Court) In M/s. Tuli Motors through its Managing director & Anr v. Union of India & Ors. [ W.P. (C) 6766/2021 decided on July 20, 2021] M/s. Tuli Motors (Petitioner) challenges the show cause notice dated April 19, 2021 (SCN), and the summons dated October 10, 2017, and January 27, 2021 (Impugned Summons) issued for reopening the old assessments for the period 2015 to 2017. The Petitioner submitted that the old assessments for the period 2015 to 2017 cannot be reopened in the year 2021. The Petitioner emphasises that after t...