One more chance needs to be provided to a septuagenarian woman, who failed to appear for a personal hearing relating to a ₹1,95,11,160 demand raised against her firm, the Delhi High Court asked the Customs Department.
The applicant is the sole proprietor of the firm, who has a dealership agreement with M/s. Hindustan Petroleum Corporation Limited in respect of domestic &…
The Delhi High Court has asked the Customs Department to furnish one more opportunity to a septuagenarian woman, who was not able to present for a personal hearing in association with a ₹1,95,11,160 demand raised against her firm.
The applicant is the sole proprietor of the firm, who has a dealership agreement with M/s. Hindustan Petroleum Corporation Limited towards domestic & commercial Liquefied Petroleum Gas for a period of 10 years.
Before the firm of the applicant, a notice was issued for specific discrepancies in GST returns filed by it. The firm must explain within 10 days the alleged short tax payment of Rs 97,53,080/- for the period 01st April, 2019 to 31st March, 2020.
On 30th July, 2024, 06th August, 2024, and 13th August, 2024, personal hearing notices were issued. But the applicant neither responded to the notice nor the SCN, nor did she attend the personal hearing.
Thereafter, demand of ₹97,53,080/- along with penalty of ₹5000/- and ₹9,75,308/- was raised.
The demand order was challenged by the applicant based on the fact that she, being a senior citizen, was suffering from an ‘acute kidney’ condition due to which she was not able to file a reply. It was submitted that from 2022, she has been suffering from this condition and thus, her case may be considered with some leniency.
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The division bench of Justices Prathiba M. Singh and Shail Jain, “considering the medical condition of the Petitioner firm’s proprietor which prevented her from filing a reply to the notices or appearing for the personal hearing”, was of the view that the matter deserves to be heard on merits, “subject to payment of Rs. 1,00,000/- as costs”.
| Case Title | M/S Ganga Enterprises vs. Assistant Commissioner, CGST, Delhi East Commissionerate |
| Case No. | W.P.(C) 16741/2025 |
| Counsel for Petitioner | Mr Gibran Naushad, Mr Harsh Singhal, Mr Suraj Shekhar Singh |
| Counsel for Respondents | Mr Gibran Naushad, Mr Harsh Singhal, Mr Suraj Shekhar Singh |
| Delhi High Court | Read Order |
