Power Line Air Express Vs Principal Commissioner of Central Goods And Service Tax & Ors. (Supreme Court of India)
The Supreme Court of India considered a Special Leave Petition challenging the decision of the Delhi High Court, which had dismissed a writ petition filed against a GST demand confirmed under Section 74(9) of the Central Goods and Services Tax Act, 2017. The High Court proceedings arose from summons issued in February 2025 requiring the petitioner to produce financial and transactional records for multiple years. The petitioner furnished documents and later received a show cause notice dated 30 June 2025 alleging suppression of facts and non-payment of GST for the period April 2018 to March 2024, proposing a demand of ₹3,00,14,058.
Read HC Judgment in this case: Writ Petition Dismissed Due to Availability of Alternate GST Appeal Remedy: Delhi HC
The petitioner sought relied upon documents and submitted a detailed reply with invoices, rate lists, and transaction records. However, the adjudicating authority passed an Order-in-Original dated 18 December 2025 confirming the demand. The petitioner challenged the order before the High Court, alleging violation of natural justice due to non-supply of relied upon documents, delayed service of summons, and non-consideration of its reply. It also contested the valuation method and the invocation of Section 74, arguing absence of fraud or suppression.
