SD POLYMERS THROUGH ITS PROPRIETOR PROP. HEM LATA GUPTA vs COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX AND ANR

Judgment text excerpt

$~37 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 12th August, 2025 + W.P.(C) 12062/2025 & CM APPL. 49312/2025 SD POLYMERS THROUGH ITS PROPRIETOR PROP. HEM LATA GUPTA .....Petitioner Through: Mr. Parveen Kumar Gambhir, Mr. Rakesh Kumar, Mr. Naveen and Mr. Lakhvinder, Advs. versus COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX AND ANR .....Respondents Through: Mr. Shashank Sharma, SSC for R-1&2 CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 49311/2025 2. Allowed subject to all just exceptions. Accordingly, the application is disposed of. W.P.(C) 12062/2025 & CM APPL. 49312/2025 3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, assailing the Show Cause Notice dated 5th August, 2024 (hereinafter, ‘SCN’) issued for the Financial Year 2017-18. The Petitioner further challenges the Order-in-Original dated 1st February, 2025 along with the Form DRC-07 dated 9th February, 2025 (hereinafter, ‘impugned order’). Vide the impugned order a demand to the tune of Rs. 2,18,24,370/- has Signature Not Verified W.P.(C) 12062/2025 Page 1 of 9 Digitally Signed By:SUNITA KUMARI Signing Date:13.08.2025 17:30:47 been raised against the Petitioner. 4. On behalf of the Petitioner, two submissions have been made by the ld. Counsel. Firstly, the reply dated 27th August, 2024, which has been filed by the Petitioner to the SCN, which led to the passing of the impugned order has not been considered by the Central Goods and Service Tax Department (hereinafter, ‘Department’). Secondly, it is submitted that no opportunity of personal hearing has been afforded to the Petitioner by the Department. In addition, the plea of limitation