DALJEET SINGH GILL vs UNION OF INDIA & ORS.

Judgment text excerpt

$~45 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision:20th February, 2025 + W.P.(C) 4644/2021 & CM APPL. 14299/2021 DALJEET SINGH GILL .....Petitioner Through: Mr. Mohit Kumar Hasija, Adv. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Premtosh K. Mishra (CGSC) with Mr. Manish Vashist & Ms. Sanya Kalsi, Advs. for UOI. Mr. Atul Tripathi, SSC, CBIC. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE DHARMESH SHARMA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed under Articles 226 and 227 of the Constitution of India, inter alia, challenging the Show Cause Notice dated 31st December, 2020 passed by the Deputy Commissioner, Central Tax, Goods and Services Tax, Gurugram. 3. It is the case of the Petitioner-Daljeet Singh Gill that he is running a business under the name and style of M/s Dhartiputra Infotech Inc., which provides Consultation (Business Auxilliary Services). The Petitioner is stated to have failed to deposit the service tax pertaining to the Financial Year 2015- 2016 and 2016-2017 w.e.f. 1st April, 2017 to 30th June, 2017. 4. To remedy this situation, the Petitioner applied for resolution of his past disputes as a one time measure under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (hereinafter "the Scheme”). However, as per the Petitioner the Respondents have rejected the Petitioner’s plea to resolve its Signature Not Verified Digitally Signed By:RAHUL W.P.(C) 4644/2021 Page 1 of 6 Signing Date:25.02.2025 18:26 disputes without providing any reason. Hence, the present petition. 5. On 30th December, 2019 the Petitioner applied to avail the benefit of the Scheme via Application Reference No. LD3012190011883, and declared the tax liability of Rs.11,26,937/-. According