SIS LIMITED v. ASSISTANT COMMISSIONER (DGST) WARD 201, 203 & 206

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice

SIS LIMITED

ASSISTANT COMMISSIONER (DGST) WARD 201, 203 & 206

W.P. (C) 5425/2024, CM APPL. 22416/2024, 22415/2024 dated 16.04.2024

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 73 & 75

Decision : In favour of assessee

Demand and penalty – Proper Officer passed order without considering reply-The petitioner was served with a show cause notice (SCN) on 25.09.2023 to which the petitioner had filed a detailed reply on 09.11.2023 -However, order was issued on 29.12.2023 without considering the reply submitted by the petitioner – The Proper officer in that order had opined that the reply was incomplete, not duly supported by adequate documents, unable to clarify the issue, not clear and unsatisfactory – Held that: Opined that the order was not sustainable for the reasons that the reply filed by the petitioner was a detailed reply – Also, the court criticized the Proper Officer for failing to properly evaluate the petitioner’s reply, stating that the officer’s mere declaration of the reply as incomplete and unsatisfactory demonstrates a clear lack of consideration – Accordingly, the court set aside the order and remitted the matter to the Proper officer for re-adjudication – Disposed of.

Represented By:

Counsel for the Petitioner: Kavita Jha, Shammi Kapoor, Vishal Kumar & Prachi Jain, Advocates.

SIS LIMITED v. ASSISTANT COMMISSIONER (DGST) WARD 201, 203 & 206

SIS LIMITED v. ASSISTANT COMMISSIONER (DGST) WARD 201, 203 & 206

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