Ascent Constructions Pvt Ltd vs Commissioner, Central Goods And ...

ik-97116771 Delhi High Court 10 December 2024 • 212 min read

Judges (2)

Ravinder Dudeja Coram Yashwant Varma Delivered

Counsel (11)

Harpreet Singh Counsel Respondent Jatin Kumar Gaur Counsel Respondent 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)

Amyra Technica Pvt. Ltd. Petitioner Ascent Constructions Pvt Ltd Petitioner Commissioner Central Goods and Service Tax Respondent The Principal Additional Director General Respondent VOS Technologies India Pvt. Ltd. Petitioner R Anil Kumar Petitioner

Case Significance

Ascent Constructions Pvt Ltd vs Commissioner, Central Goods And ... is a Delhi High Court decision dated December 10, 2024 (citation: ik-97116771). This consolidated batch of 47 writ petitions challenged show cause notices issued under the CGST Act and erstwhile Central Excise/Service Tax regime for recovery of customs duty, service tax, and GST demands. The court disposed of all petitions with varying outcomes — quashing some SCNs where petitioners had not been served or where proceedings were time-barred, dismissing others where petitioners had failed to participate despite receiving documents, and directing the department to pass orde The bench comprised Justices Ravinder Dudeja and Yashwant Varma. The judgment was delivered by Justice Yashwant Varma.

Summary

This consolidated batch of 47 writ petitions challenged show cause notices issued under the CGST Act and erstwhile Central Excise/Service Tax regime for recovery of customs duty, service tax, and GST demands. The court disposed of all petitions with varying outcomes — quashing some SCNs where petitioners had not been served or where proceedings were time-barred, dismissing others where petitioners had failed to participate despite receiving documents, and directing the department to pass orders in cases that were ripe for adjudication.

What was the outcome of Ascent Constructions Pvt Ltd vs Commissioner, Central Goods And ...?

This consolidated batch of 47 writ petitions challenged show cause notices issued under the CGST Act and erstwhile Central Excise/Service Tax regime for recovery of customs duty, service tax, and GST ...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-97116771)