Delhi HC directed to hold final order w.r.t. reopening of old assessments of pre-GST period

Last updated: 26 July 2021

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Quick Summary

The Delhi High Court has directed that while proceedings can continue regarding the reopening of old assessments for the pre-GST period (2015-2017), any final orders issued must be put on hold until the writ petition is decided. This comes after Tuli Motors challenged the validity of reopening these assessments, arguing that the relevant legislation was repealed by the CGST Act. The court's decision allows the process to move forward but prevents immediate enforcement of the outcome.

Court :
Delhi High Court

Brief :
In M/s. Tuli Motors through its Managing director & Anr v. Union of India &Ors. [W.P. (C) 6766/2021 decided on July 20, 2021] M/s. Tuli Motors ('the Petitioner') challenges the show cause notice dated April 19, 2021 ('SCN'), and the summons dated October 10, 2017, and January 27, 2021 ('Impugned Summons') issued for reopening the old assessments for the period 2015 to 2017.

Citation :
W.P. (C) 6766/2021 decided on July 20, 2021

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