Koenig Solutions Private Limited Vs Assistant Commissioner
Date: July 8, 2026
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): ANIL KSHETARPAL, SHAIL JAIN
Subject Matter
GST Demand and Special Audit Quashed Due to Lapsed Time Limit for Order.
Summary
The present writ petition is allowed by the High Court, quashing the special audit communication (Form GST ADT-03) and the subsequent DRC-01. This decision was based on the admitted fact that the statutory time limit for passing an order under Sectio…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The present Writ Petition has been filed with the following prayers: “A) issue a Writ of Declaration/certiorari/ mandamus or any other appropriate Writ/ order/ direction against the Respondents by quashing the impugned communication dated 24.08.2023 on Form GST ADT-03 issued by the Respondent No. 1 for the period FY 2018-19, for conduct of spe…