Laxmi Sales Corporation vs The Principal Additional Director ...

ik-47372579 Delhi High Court 10 December 2024 • 212 min read

Judges (2)

Ravinder Dudeja Coram Yashwant Varma Delivered

Counsel (14)

Akash Gupta Counsel Petitioner Archit Jindal Counsel Petitioner Harpreet Singh Counsel Respondent Jatin Kumar Gaur Counsel Respondent Mahabir Singh Counsel Petitioner Navish Bhati Counsel Petitioner Nikhil Beniwal Counsel Petitioner Piyush Kumar Counsel Petitioner Poojan Malhotra Counsel Petitioner Prem Ranjan Kumar Counsel Petitioner Reena Rawat Counsel Petitioner Shikha Sapra Counsel Petitioner Suhani Counsel Respondent Sunil Dalal Counsel Petitioner

Parties (6)

Additional Director General, Directorate General of GST Intelligence Respondent Amyra Technica Pvt. Ltd. Petitioner Laxmi Sales Corporation Petitioner Principal Additional Director General Respondent VOS Technologies India Pvt. Ltd. Petitioner R Anil Kumar Petitioner

Case Significance

Laxmi Sales Corporation vs The Principal Additional Director ... is a Delhi High Court decision dated December 10, 2024 (citation: ik-47372579). A batch of 47+ connected writ petitions challenged show cause notices issued by the Directorate General of GST Intelligence (DGGI) in a consolidated 125-page judgment. The petitioners, various businesses, sought quashing of SCNs alleging GST evasion, raising issues of natural justice and procedural compliance. The Division Bench of Yashwant Varma and Ravinder Dudeja JJ disposed of the batch, examining each petition's specific facts regarding adjournments, non-appearances, and receipt of relie The bench comprised Justices Ravinder Dudeja and Yashwant Varma. The judgment was delivered by Justice Yashwant Varma.

Summary

A batch of 47+ connected writ petitions challenged show cause notices issued by the Directorate General of GST Intelligence (DGGI) in a consolidated 125-page judgment. The petitioners, various businesses, sought quashing of SCNs alleging GST evasion, raising issues of natural justice and procedural compliance. The Division Bench of Yashwant Varma and Ravinder Dudeja JJ disposed of the batch, examining each petition's specific facts regarding adjournments, non-appearances, and receipt of relied-upon documents.

What was the outcome of Laxmi Sales Corporation vs The Principal Additional Director ...?

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-47372579)