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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

    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.
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