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SERVICES INTERNATIONAL vs. UNION OF INDIA AND OTHERS
(Delhi High Court)

Hon'ble Judges:

SANJEEV SACHDEVA
RAVINDER DUDEJA

Pet. Counsel

Gaurav Gupta

Res. Counsel

Harpreet Singh

Suhani Mathur

Petitioner / Applicant	SERVICES INTERNATIONAL
Respondent	UNION OF INDIA AND OTHERS
Court	Delhi High Court
State	Delhi
Date	May 10, 2024
Order No.	W. P. (C) 6696/2024 & CM APPL. 27917-18/2024
Citation	2024(5) TAXREPLY 9687
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Section 73

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ORDER
JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 18.04.2024 whereby the impugned Show Cause Notice dated 06.12.2023, proposing a demand of Rs 3,86,25,289.00 against the petitioner has been disposed of and a demand including penalty had been raised against the Petitioner for Financial Year 2018-19. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 2. Issue notice. Notice is accepted by learned counsel for respondents. With the consent of parties, the petition is taken up for final disposal. 3. Learned counsel for petitioner submits that petitioner received a Show Cause Notice dated 06.12.2023 and made a request on 06.01.2024 for extension of time to file reply on the ground that Accountant has suffered Jaundice and was not attending the office. He further submits that thereafter no information was received as to whether the adjournment requested had been accepted or de....