JMD LIGHTENING AND CABLE CO vs THE ADDITIONAL COMMISSIONER DELHI - WEST CENTRAL GOODS AND SERVICES TAX DEPARTMENT

Judgment text excerpt

$~81 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 15th July, 2025 + W.P.(C) 9881/2025 & CM APPL. 41266/2025 JMD LIGHTENING AND CABLE CO .....Petitioner Through: Mr. Ravi Kant Chandhok, Mr. Varinder Singh Oberoi, Mr. Tariq Anwar and Mr. Tushar Sahni, Advocates. versus THE ADDITIONAL COMMISSIONER DELHI - WEST CENTRAL GOODS AND SERVICES TAX DEPARTMENT .....Respondent Through: Mr. Aakarsh Srivastava, Senior Standing Counsel. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner– JMD Lightening & Cable Co. challenging the Order in Original dated 25th January, 2025. (hereinafter, ‘the impugned order’). 3. The impugned order has been challenged by the Petitioner on the ground that the credit ledgers which were summarised by the Petitioner in respect of sundry creditors have, in fact, not been considered by the adjudicating authority. 4. Reliance is placed upon by the Petitioner on the e-mail dated 22nd May, 2024 which was submitted prior to the issuance of the show cause notice dated Signature Not Verified Signed By:NAMITA W.P.(C) 9881/2025 Page 1 of 4 DHYANI Signing Date:17.07.2025 17:34:22 31st July, 2024, which eventually culminated into the impugned order itself. Such reliance has been placed to support the submission that the sundry creditors’ list was given for the period April, 2018 to March, 2023 and the same has not been considered. 5. Ld. Counsel for the Petitioner has relied upon the observation of the adjudicating authority at Paragraph No. 18.1 of the impugned order to argue that the entire list of sundry creditors has been ignored by the adjudicating authority. The said paragraph is extracted herein below: