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SWADESHI CIVIL INFRASTRUCTURE PVT. LTD. vs. UNION OF INDIA & ORS.
(Delhi High Court)

Hon'ble Judges:

RAJIV SHAKDHER
TALWANT SINGH
Pet. Counsel
J K Mittal
Res. Counsel
Sonu Bhatnagar
Sonu Bhatnagar
Kanak Grover,

Petitioner / Applicant

SWADESHI CIVIL INFRASTRUCTURE PVT. LTD.

Respondent UNION OF INDIA & ORS.
Court Delhi High Court
State

Delhi

Date Apr 19, 2021
Order No.

W.P.(C) 1479/2021 and W.P.(C) 1477/2021

Citation

2021(4) TAXREPLY 4092

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ORDER

CM APPL. 14911/2021 CM APPL. 14898/2021 1. Issue notice. 2. Ms. Sonu Bhatnagar, who appears on behalf of the contesting respondents, accepts notice. 3. We have queried Ms. Bhatnagar as to whether the statement made on behalf of the contesting respondents on 05.04.2021, holds. Ms. Bhatnagar says that the said statement holds. She adds that the demand raised in the subject show cause notice stands dropped. 4. Mr. J.K. Mittal, who appears on behalf of the applicant/petitioner, on the other hand, says that the order of adjudication, whereby, the demand has been dropped, has been passed by an officer not competent to issue such an order. 5. Mr. Mittal states that the adjudication order has been passed by the Addl. Commissioner (Adjudication), CGST, Delhi (East). According to Mr. Mittal, the competent officer, who should have passed the order, is the Commissioner (Adjudication), CGST, Delhi (East). 6. The other grievance of Mr. Mittal is that, in the said order....

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