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BEST CROP SCIENCE PVT. LTD. vs. SUPERINTENDENT, CGST, DELHI WEST AND OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Vivek Sarin
Ajay K. Dubey
Dibya Prashant Singh
Res. Counsel
Aditya Singla
Peehu Singh Hooda
Harpreet Singh

Petitioner / Applicant

BEST CROP SCIENCE PVT. LTD.
Respondent SUPERINTENDENT, CGST, DELHI WEST AND OTHERS
Court Delhi High Court
State

Delhi

Date Sep 5, 2023
Order No.

W.P.(C) 238/2023 & CM APPL. 900/2023, CM APPL. 16376/2023, CM APPL. 16399/2023

Citation

2023(9) TAXREPLY 7944
Original Order
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ORDER

VIBHU BAKHRU, J. (Oral) 1. The petitioner has filed the present petition, inter alia, aggrieved by the search conducted in its premises on 05.05.2022 and 26.08.2022 under Sub-section (2) of Section 67 of the Central Goods and Services Tax Act, 2017 (hereafter ‘the CGST Act’). The petitioner claims that the searches were conducted by the proper officer without having any reason to believe that the petitioner had suppressed any transaction relating to supply of goods and services or to the stock of goods in its possession. 2. During the course of the proceedings, the concerned officer issued a demand cum show cause notice dated 01.03.2023 (hereafter ‘impugned show cause notice’). According to the petitioner, the impugned show cause notice was issued beyond the period as specified under Sub-section (7) of Section 67 of the CGST Act, and therefore, is liable to be quashed. Accordingly, on 24.05.2023, the petitioner moved an application (CM No. 2....

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