DECOLENE FIBERS PVT. LTD. v. COMMISSIONER DGST & OR
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
DECOLENE FIBERS PVT. LTD.
v.
COMMISSIONER DGST & ORS.
W.P.(C) 5429/2024 dated 16.04.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 73 & 75
Notification/Circular : Notification No. 9 of 2023 dated 31.03.2023
Decision : Matter remanded back
Violation of natural Justice – Proper Officer passed order without considering reply – The petitioner was served with a show cause notice (SCN) on 24.09.2023 – The petitioner had filed a detailed reply dated 17.10.2023 – Subsequently, order was passed on 30.12.2023 without considering the reply submitted by the petitioner – The Proper officer in that order had opined that the reply was not satisfactory – Held that: Criticized the Proper Officer for failing to properly evaluate the petitioner’s reply, stating that the officer’s mere declaration of the reply as 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 after giving an opportunity of personal hearing – Disposed of.
Represented By:
Counsel for the Petitioner: Vineet Bhatia, Advocate
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member