Omaxe New Chandigarh Developers Pvt. Ltd. Vs Union of India & Ors (Delhi High Court)

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Last updated: 19 April 2021
Quick Summary
The Delhi High Court considered whether the Central Board of Indirect Taxes & Customs' 2015 instruction and 2017 Master Circular mandated pre-show cause notice consultations. Omaxe New Chandigarh Developers argued that respondents were required to consult them before initiating proceedings under the Finance Act, 1994, as per paragraph 5 of the 2017 Master Circular.

Court :
Delhi High Court

Brief :
Mr. Aproov Kurup, CGSC with Mr. Abhishek Khanna, GP. Ms. Sonu Bhatnagar, Sr. Standing Counsel with Ms. Venus Mehrotra, Ms. Anushree Narain, Ms. Mallika Joshi and Mr. Vaibhav Joshi, Advs. For R-2. Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur, Advocate for R- 3 to 5

Citation :
W.P.(C) 12653/2019 & CM APPL. 51654/2019

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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