Delhi High Court Stays Coercive Recovery in Ex Parte Assessment

Holman Fenwick Willan Singapore LLP, a maritime law firm claiming to have no presence in India and no PAN, challenged an assessment order dated 9 May 2025, a penalty order and the consequential demand. The firm contended that the Department had itself allotted a PAN and completed the assessment without its knowledge. The Delhi High Court directed the Department to file a response and ordered that no coercive recovery measures be taken pending the next hearing. The Court has not yet decided the validity of the assessment.