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BSA Citi Courier Pvt. Ltd. v/s Commissioner of Central Goods & Services Tax Delhi West & Another
Company & Directors' Information:- S & S GOODS PRIVATE LIMITED [Active] CIN = U50300TN2001PTC046470
Company & Directors' Information:- S T SERVICES LTD [Active] CIN = L74140WB1989PLC047210
Company & Directors' Information:- BSA CORPORATION LIMITED [Active] CIN = U74999PN2000PLC014738
Company & Directors' Information:- AMP E - SERVICES PRIVATE LIMITED [Active] CIN = U51909MN2013PTC008361
Company & Directors' Information:- L M J SERVICES LTD [Active] CIN = L93000WB1983PLC035807
Company & Directors' Information:- G K SERVICES PRIVATE LIMITED [Active] CIN = U65990MH1994PTC078529
Company & Directors' Information:- E I C SERVICES PRIVATE LIMITED [Strike Off] CIN = U74899DL1985PTC022426
Company & Directors' Information:- H S SERVICES PRIVATE LIMITED [Active] CIN = U74900KA2014PTC074321
Company & Directors' Information:- G V INDIA SERVICES PRIVATE LIMITED [Active] CIN = U74900DL2010PTC212026
Company & Directors' Information:- A TO Z SERVICES PRIVATE LIMITED [Active] CIN = U74999MH2007PTC168484
Company & Directors' Information:- O P T SERVICES INDIA PRIVATE LIMITED [Active] CIN = U63013DL1996PTC083397
Company & Directors' Information:- S S SERVICES PVT LTD [Active] CIN = U51109AS1993PTC003956
Company & Directors' Information:- G & G SERVICES PRIVATE LIMITED [Active] CIN = U45201DL2012PTC230905
Company & Directors' Information:- N B SERVICES PRIVATE LIMITED [Active] CIN = U74899DL1993PTC056484
Company & Directors' Information:- R P GOODS PRIVATE LIMITED [Active] CIN = U51109WB2007PTC115143
Company & Directors' Information:- S D SERVICES PVT LTD [Active] CIN = U51109AS1998PTC005293
Company & Directors' Information:- H AND B SERVICES LIMITED [Strike Off] CIN = U72900MH2004PTC145775
Company & Directors' Information:- C & R SERVICES (INDIA) PRIVATE LIMITED [Active] CIN = U74140KA1996PTC019645
Company & Directors' Information:- P F P SERVICES PRIVATE LIMITED [Active] CIN = U74900WB2009PTC139742
Company & Directors' Information:- INDIA SERVICES LIMITED [Liquidated] CIN = U99999TN1946PLC000976
Company & Directors' Information:- U M S SERVICES LIMITED [Active] CIN = U03210TZ1982PLC001208
Company & Directors' Information:- G I SERVICES INDIA LIMITED [Active] CIN = U74140DL2008PLC184088
Company & Directors' Information:- L B D SERVICES PRIVATE LIMITED [Active] CIN = U00359BR1991PTC004694
Company & Directors' Information:- A 2 Z COURIER SERVICES PRIVATE LIMITED [Strike Off] CIN = U63030CT2010PTC021968
Company & Directors' Information:- M P SERVICES INDIA PRIVATE LIMITED [Strike Off] CIN = U74999PN1999PTC013531
Company & Directors' Information:- B I N A R Y SERVICES (INDIA) PRIVATE LIMITED [Strike Off] CIN = U72900DL2000PTC103072
Company & Directors' Information:- A B SERVICES PRIVATE LIMITED [Strike Off] CIN = U74140DL1998PTC093545
Company & Directors' Information:- G P SERVICES PRIVATE LIMITED [Strike Off] CIN = U74899DL1989PTC037683
Company & Directors' Information:- A. S. V. P. SERVICES PRIVATE LIMITED [Strike Off] CIN = U74999HR2014PTC052304
Company & Directors' Information:- S S D SERVICES PRIVATE LIMITED [Active] CIN = U74910RJ1996PTC012694
Company & Directors' Information:- D S SERVICES PRIVATE LIMITED [Strike Off] CIN = U65923MH2012PTC226482
Company & Directors' Information:- E TAX SERVICES PRIVATE LIMITED [Active] CIN = U93030MH2012PTC238948
Company & Directors' Information:- A AND Z COURIER PRIVATE LIMITED [Strike Off] CIN = U64100MH2005PTC153780
Company & Directors' Information:- F F C SERVICES PRIVATE LIMITED [Active] CIN = U74900PN2014PTC153348
Company & Directors' Information:- R. B. SERVICES PRIVATE LIMITED [Active] CIN = U74999MH2017PTC302692
Company & Directors' Information:- Q C SERVICES PRIVATE LIMITED [Active] CIN = U74999PN2013PTC148110
Company & Directors' Information:- R S L COURIER PRIVATE LIMITED [Strike Off] CIN = U64100TN2010PTC077319
Company & Directors' Information:- N K COURIER PRIVATE LIMITED [Strike Off] CIN = U65992UP1988PTC010227
Company & Directors' Information:- D S COURIER PRIVATE LIMITED [Strike Off] CIN = U64120UP2003PTC028050
Company & Directors' Information:- B S K A SERVICES PRIVATE LIMITED [Strike Off] CIN = U74900WB2013PTC198627
Company & Directors' Information:- B C S COURIER PVT LTD [Active] CIN = U64120WB1991PTC051630
Company & Directors' Information:- S N SERVICES PRIVATE LIMITED [Strike Off] CIN = U74900JK2014PTC004110
Company & Directors' Information:- M D COURIER SERVICES PVT LTD [Strike Off] CIN = U99999CH1994PTC014509
Company & Directors' Information:- R N SERVICES PRIVATE LIMITED [Strike Off] CIN = U74900CH2013PTC034757
Company & Directors' Information:- R M E-SERVICES PRIVATE LIMITED [Active] CIN = U72300DL2007PTC166470
Company & Directors' Information:- A Y SERVICES PRIVATE LIMITED [Active] CIN = U74140DL2012PTC239759
Company & Directors' Information:- DELHI SERVICES PRIVATE LIMITED [Strike Off] CIN = U74999DL1950PTC001721
Company & Directors' Information:- S & V SERVICES PRIVATE LIMITED [Active] CIN = U74999DL2015PTC287145
Company & Directors' Information:- D F S COURIER PVT LTD [Strike Off] CIN = U64120DL2001PTC110551
Company & Directors' Information:- A AND G COURIER PRIVATE LIMITED [Strike Off] CIN = U64120DL2004PTC125831
Company & Directors' Information:- G W SERVICES PVT LTD [Strike Off] CIN = U79140DL2001PTC111194
Company & Directors' Information:- B 2 B SERVICES PRIVATE LIMITED [Strike Off] CIN = U74140HR2013PTC049213
Company & Directors' Information:- R K SERVICES PRIVATE LIMITED [Active] CIN = U45200HR2007PTC041783
Company & Directors' Information:- 7-A SERVICES PRIVATE LIMITED [Active] CIN = U74999DL2019PTC359011
Company & Directors' Information:- F I SERVICES PRIVATE LIMITED [Strike Off] CIN = U74999DL2001PTC113001
Company & Directors' Information:- C R D SERVICES PVT LTD [Active] CIN = U72300AS1988PTC003097
Company & Directors' Information:- B I M SERVICES PRIVATE LIMITED [Strike Off] CIN = U74140KA1974PTC002694
Company & Directors' Information:- T Q M SERVICES PVT. LTD. [Strike Off] CIN = U74140DL1999PTC101341
Company & Directors' Information:- S T SERVICES LTD [Active] CIN = L74140WB1989PLC047210
Company & Directors' Information:- BSA CORPORATION LIMITED [Active] CIN = U74999PN2000PLC014738
Company & Directors' Information:- AMP E - SERVICES PRIVATE LIMITED [Active] CIN = U51909MN2013PTC008361
Company & Directors' Information:- L M J SERVICES LTD [Active] CIN = L93000WB1983PLC035807
Company & Directors' Information:- G K SERVICES PRIVATE LIMITED [Active] CIN = U65990MH1994PTC078529
Company & Directors' Information:- E I C SERVICES PRIVATE LIMITED [Strike Off] CIN = U74899DL1985PTC022426
Company & Directors' Information:- H S SERVICES PRIVATE LIMITED [Active] CIN = U74900KA2014PTC074321
Company & Directors' Information:- G V INDIA SERVICES PRIVATE LIMITED [Active] CIN = U74900DL2010PTC212026
Company & Directors' Information:- A TO Z SERVICES PRIVATE LIMITED [Active] CIN = U74999MH2007PTC168484
Company & Directors' Information:- O P T SERVICES INDIA PRIVATE LIMITED [Active] CIN = U63013DL1996PTC083397
Company & Directors' Information:- S S SERVICES PVT LTD [Active] CIN = U51109AS1993PTC003956
Company & Directors' Information:- G & G SERVICES PRIVATE LIMITED [Active] CIN = U45201DL2012PTC230905
Company & Directors' Information:- N B SERVICES PRIVATE LIMITED [Active] CIN = U74899DL1993PTC056484
Company & Directors' Information:- R P GOODS PRIVATE LIMITED [Active] CIN = U51109WB2007PTC115143
Company & Directors' Information:- S D SERVICES PVT LTD [Active] CIN = U51109AS1998PTC005293
Company & Directors' Information:- H AND B SERVICES LIMITED [Strike Off] CIN = U72900MH2004PTC145775
Company & Directors' Information:- C & R SERVICES (INDIA) PRIVATE LIMITED [Active] CIN = U74140KA1996PTC019645
Company & Directors' Information:- P F P SERVICES PRIVATE LIMITED [Active] CIN = U74900WB2009PTC139742
Company & Directors' Information:- INDIA SERVICES LIMITED [Liquidated] CIN = U99999TN1946PLC000976
Company & Directors' Information:- U M S SERVICES LIMITED [Active] CIN = U03210TZ1982PLC001208
Company & Directors' Information:- G I SERVICES INDIA LIMITED [Active] CIN = U74140DL2008PLC184088
Company & Directors' Information:- L B D SERVICES PRIVATE LIMITED [Active] CIN = U00359BR1991PTC004694
Company & Directors' Information:- A 2 Z COURIER SERVICES PRIVATE LIMITED [Strike Off] CIN = U63030CT2010PTC021968
Company & Directors' Information:- M P SERVICES INDIA PRIVATE LIMITED [Strike Off] CIN = U74999PN1999PTC013531
Company & Directors' Information:- B I N A R Y SERVICES (INDIA) PRIVATE LIMITED [Strike Off] CIN = U72900DL2000PTC103072
Company & Directors' Information:- A B SERVICES PRIVATE LIMITED [Strike Off] CIN = U74140DL1998PTC093545
Company & Directors' Information:- G P SERVICES PRIVATE LIMITED [Strike Off] CIN = U74899DL1989PTC037683
Company & Directors' Information:- A. S. V. P. SERVICES PRIVATE LIMITED [Strike Off] CIN = U74999HR2014PTC052304
Company & Directors' Information:- S S D SERVICES PRIVATE LIMITED [Active] CIN = U74910RJ1996PTC012694
Company & Directors' Information:- D S SERVICES PRIVATE LIMITED [Strike Off] CIN = U65923MH2012PTC226482
Company & Directors' Information:- E TAX SERVICES PRIVATE LIMITED [Active] CIN = U93030MH2012PTC238948
Company & Directors' Information:- A AND Z COURIER PRIVATE LIMITED [Strike Off] CIN = U64100MH2005PTC153780
Company & Directors' Information:- F F C SERVICES PRIVATE LIMITED [Active] CIN = U74900PN2014PTC153348
Company & Directors' Information:- R. B. SERVICES PRIVATE LIMITED [Active] CIN = U74999MH2017PTC302692
Company & Directors' Information:- Q C SERVICES PRIVATE LIMITED [Active] CIN = U74999PN2013PTC148110
Company & Directors' Information:- R S L COURIER PRIVATE LIMITED [Strike Off] CIN = U64100TN2010PTC077319
Company & Directors' Information:- N K COURIER PRIVATE LIMITED [Strike Off] CIN = U65992UP1988PTC010227
Company & Directors' Information:- D S COURIER PRIVATE LIMITED [Strike Off] CIN = U64120UP2003PTC028050
Company & Directors' Information:- B S K A SERVICES PRIVATE LIMITED [Strike Off] CIN = U74900WB2013PTC198627
Company & Directors' Information:- B C S COURIER PVT LTD [Active] CIN = U64120WB1991PTC051630
Company & Directors' Information:- S N SERVICES PRIVATE LIMITED [Strike Off] CIN = U74900JK2014PTC004110
Company & Directors' Information:- M D COURIER SERVICES PVT LTD [Strike Off] CIN = U99999CH1994PTC014509
Company & Directors' Information:- R N SERVICES PRIVATE LIMITED [Strike Off] CIN = U74900CH2013PTC034757
Company & Directors' Information:- R M E-SERVICES PRIVATE LIMITED [Active] CIN = U72300DL2007PTC166470
Company & Directors' Information:- A Y SERVICES PRIVATE LIMITED [Active] CIN = U74140DL2012PTC239759
Company & Directors' Information:- DELHI SERVICES PRIVATE LIMITED [Strike Off] CIN = U74999DL1950PTC001721
Company & Directors' Information:- S & V SERVICES PRIVATE LIMITED [Active] CIN = U74999DL2015PTC287145
Company & Directors' Information:- D F S COURIER PVT LTD [Strike Off] CIN = U64120DL2001PTC110551
Company & Directors' Information:- A AND G COURIER PRIVATE LIMITED [Strike Off] CIN = U64120DL2004PTC125831
Company & Directors' Information:- G W SERVICES PVT LTD [Strike Off] CIN = U79140DL2001PTC111194
Company & Directors' Information:- B 2 B SERVICES PRIVATE LIMITED [Strike Off] CIN = U74140HR2013PTC049213
Company & Directors' Information:- R K SERVICES PRIVATE LIMITED [Active] CIN = U45200HR2007PTC041783
Company & Directors' Information:- 7-A SERVICES PRIVATE LIMITED [Active] CIN = U74999DL2019PTC359011
Company & Directors' Information:- F I SERVICES PRIVATE LIMITED [Strike Off] CIN = U74999DL2001PTC113001
Company & Directors' Information:- C R D SERVICES PVT LTD [Active] CIN = U72300AS1988PTC003097
Company & Directors' Information:- B I M SERVICES PRIVATE LIMITED [Strike Off] CIN = U74140KA1974PTC002694
Company & Directors' Information:- T Q M SERVICES PVT. LTD. [Strike Off] CIN = U74140DL1999PTC101341
W.P.(C). No. 3776 of 2020 & CM. APPL. No. 13514 of 2020
Decided On, 02 July 2020
At, High Court of Delhi
By, THE HONOURABLE MR. JUSTICE MANMOHAN & THE HONOURABLE MR. JUSTICE SANJEEV NARULA
For the Petitioner: Ruchir Bhatia, Advocate. For the Respondents: Harpreet Singh, Advocate.
Judgment Text
Manmohan, J.
Judgment (Oral)
1. The petition has been heard by way of video conferencing.
2. Present writ petition has been filed challenging the communication dated 05th March, 2020 whereby the declaration filed by the petitioner, under Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019, for waiver of interest only from April, 2015 to June, 2017 has been rejected without affording any opportunity of hearing by stating “the date of communication declared is 05.09.2019 which is beyond the cut-off date (i.e. 30.06.2019). Therefore the application cannot be accepted under section 125(1)(e) of Chapter V of Finance Act, 2019”.
3. Learned counsel for petitioner states that the alleged reason is contrary to facts as the petitioner was made aware of the quantification way back in March 2019 i.e. prior to the cut-off date. According to him, the record of the respondents itself establishes that the amount stood quantified by the Audit Party of the respondents in March, 2019 i.e. before the cut-off date of 30th June, 2019. He submits that the respondents have wilfully mis-interpreted the provisions of Section 125(1)(e) of Chapter V of Finance Act, 2019 – which mentions about quantification on or before 30th June, 2019 and not communication.
4. He points out that the Assistant Commissioner Division Connaught Place, vide letter dated 05th September, 2019 had asked the petitioner to avail of the Scheme 2019, if it so desired. Consequently, according to him, the petitioner is eligible under the Scheme and the reason stated in the impugned communication is contrary to the Scheme and without any merit.
5. Mr. Harpreet Singh, learned counsel for respondents, on instructions, states that the quantification in the present case was done post 30th June, 2019 and was communicated to the petitioner for the first time on 05th September, 2019. He states that the petitioner cannot reply on the internal correspondences/communications between different departments of the respondents to contend that the quantification took place in March, 2019.
6. Having heard learned counsel for the parties, this Court finds that the impugned communication dated 05th March, 2020 has been issued by the respondents without giving an opportunity of hearing to the petitioner and without considering the case put forward by the petitioner.
7. Consequently, the present writ petition and pending application are disposed of by setting aside the order/communication dated 05th March, 2020 and by directing the respondent No.2 to give a hearing to the petitioner on 09th July, 2020 at 11.30 a.m.
8. In the event, the petitioner is aggrieved by the decision of resp
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ondent No.2, it shall be at liberty to file appropriate proceedings in accordance with law. 9. All the rights and contentions of the parties are left open. 10. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.