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KALIKAAR DESIGN PVT. LTD vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Prem Kandpal
Ketan Jain
Res. Counsel
Ravi Kant Srivastava
Harpreet Singh

Petitioner / Applicant

KALIKAAR DESIGN PVT. LTD

Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date Aug 23, 2024
Order No.

W. P. (C) 11649/2024 & CM APPL. 48389-90/2024

Citation

2024(8) TAXREPLY 10658

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ORDER

ORDER 1. The petitioner has filed the present petition, inter alia, impugning an order dated 14.03.2024 (hereafter the impugned order) passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) pursuant to the show cause notice dated 09.12.2023 (hereafter the impugned SCN). 2. The impugned SCN was uploaded on the portal in the category of ‘View Additional Notices & Orders’, which the petitioner claims was not easily accessible. It is contended that the show cause notices were required to be placed under the heading of ‘View Notices & Orders’ but the same was not done. 3. Learned counsel for the parties submit that the issue involved in the present petition is covered by earlier decisions of this Court, including in M/s ACE Cardiopathy Solutions Private Ltd. v. Union of India & Ors.: Neutral Citation No.2024:DHC:4108-DB. 4. In the said decision, this Court had rejected the contention that u....

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