ETHOS LIMITED v. ASSISTANT COMMISSIONER DEPARTMENT OF TRADE AND TAXES & ANR.
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
ETHOS LIMITED
v.
ASSISTANT COMMISSIONER DEPARTMENT OF TRADE AND TAXES & ANR.
W.P.(C) 3797/2024 & CM. APPLS. 15591/2024, 15592/2022 dated 14.03.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 73 & 75
Decision : Matter remanded back
Petition filed for quashing the order dated 23.12.2023 under section 73, whereby the impugned SCN dated 25.09.2023, proposing a demand against the petitioner has been disposed of and a demand of Rs. 1,36,98,144.00 including penalty has been raised against the Petitioner.- Petitioner submits that a detailed reply dated 08.11.2023 was filed to the SCN, however, the impugned order dated 23.12.2023 does not take into consideration the reply submitted by the petitioner and is a cryptic order.- Perusal of the SCN shows that the Department has given separate headings under declaration of output tax, excess claim ITC, ITC to be reversed on non-business transactions & exempt supplies and under declaration of ineligible ITC. – Held that- The order cannot be sustained and the matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 23.12.2023 is set aside. The matter is remitted to the Proper Officer for re-adjudication.- Proper Officer is directed to intimate to the petitioner details/documents, as maybe required to be furnished by the petitioner. Pursuant to the intimation being given, petitioner shall furnish the requisite explanation and documents. Thereafter, the Proper Officer shall re adjudicate the SCN after giving an opportunity of personal hearing and shall pass a fresh speaking order in accordance with law within the period prescribed under Section 75(3) of the Act.
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