SEVEN SEAS LIGHTS PVT. LTD. vs ASSISTANT COMMISSIONER, SHAHDARA DIVISION CGST DELHI EAST & ANR.

Judgment text excerpt

$~30 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 23rd September, 2025 + W.P.(C) 9791/2025 & CM APPL. 40963/2025 SEVEN SEAS LIGHTS PVT. LTD. .....Petitioner Through: Mr. Puneet Rai with Ms. Srishti Sharma, Advs. versus ASSISTANT COMMISSIONER, SHAHDARA DIVISION CGST DELHI EAST & ANR. .....Respondent Through: Mr. Shubham Tyagi, SSC, CBIC with Mrs. Navruti Ojha, Mr. Rishabh Chauhan and Mr. Harish Saini, Advs. 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. 2. The present writ petition has been filed challenging the impugned order dated 20th February, 2025 passed by the Respondent No. 1 - Assistant Commissioner, Shahdara Division, CGST, Delhi East Commissionerate. Vide the impugned order a demand to the tune of Rs. 28,86,238/- has been confirmed against the Petitioner in respect of Tax Period April 2020 to March, 2021. 3. The brief facts of the case are that the Petitioner Company is stated to have registered with the GST Department in Delhi, having received the GST Registration with effect from 1st July, 2017. On 25th November, 2024 a show Signature Not Verified Digitally Signed W.P.(C) 9791/2025 Page 1 of 4 By:RAHUL Signing Date:25.09.2025 17:45:29 cause notice was issued by the Respondent No. 1 raising a demand of Rs. 25,99,696/- on the ground of excess availment of Input Tax Credit. The said notice fixed the last date of reply as 25th December, 2024. However, no date for personal hearing was provided in the said show cause notice. 4. The case of the Petitioner Company is that although the said show cause notice was issued by the Respondent, the same was never served upon the Petitioner Company. Further, the Directors of the Petitioner Company changed and the P