^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

RCI INDUSTRIES AND TECHNOLOGIES LTD vs. COMMISSIONER DGST DELHI & ORS.
(Delhi High Court)

Hon'ble Judges:

RAJIV SAHAI
SANJEEV NARULA

Pet. Counsel

Ashok K. Babbar

Bharat Kumar Tripathi

Surendra Kumar

Res. Counsel

Ramesh Singh

Gautam Narayan

Bhawna Kataria

Petitioner / Applicant	RCI INDUSTRIES AND TECHNOLOGIES LTD
Respondent	COMMISSIONER DGST DELHI & ORS.
Court	Delhi High Court
State	Delhi
Date	Jan 7, 2021
Order No.	W.P.(C) 121/2021
Citation	2021(1) TAXREPLY 3747
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT ^Beta

Summarize this case by TaxGPT in

AA |

ORDER
JUDGMENT SANJEEV NARULA, J. (Oral) CM APPL. 375/2021 1. Exemption allowed, subject to just exceptions. 2. The application is disposed of. W.P.(C) 121/2021 3. The present writ petition under Article 226 of the Constitution of India, 1950 impugns the action of search carried out at the Petitioner’s business premises on 30th September, 2020, under Section 67 of the Delhi Goods and Services Tax Act, 2017 (hereinafter referred to as ‘DGST Act’) read with Rule 139 of the DGST Rules, 2017. 4. The factual matrix giving rise to the present writ petition is as follows: The Petitioner company, duly registered under the CGST/ DGST Act, functions from its unit at Pitampura, North-West Delhi and has its godown/warehouse at Shahbad, Daulatpur, Delhi. It also has units in other states for which separate registration under the CGST Act exists at Rajasthan and Himachal Pradesh. On 30th September, 2020 at 3:30 PM, the Respondent No. 2 (Assistant Commissioner/V....