JAI OPTICAL v. GOVT OF NCT OF DELHI & ORSJustice & Ravinder Dudeja, Justice
High Court, Delhi
Sanjeev Sachdeva,
JAI OPTICAL
v.
GOVT OF NCT OF DELHI & ORSJustice & Ravinder Dudeja, Justice
W.P.(C) 3823/2024 & CM. APPLS. 15701/2024 dated 14.03.2024Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 73 & 75
Decision : Matter remanded back
Stay on GST interest relief for late payers- Petitioner impugns order dated 29.11.2023 passed under Section 73 of the CGST Act, 2017 whereby the impugned SCN dated 24.09.2023, proposing a demand against the petitioner has been disposed and a demand of Rs. 1,52,60,614.00 including penalty has been raised against the petitioner.- Petitioner submits that a detailed reply dated 20.10.2023 was filed to the SCN and despite submitting a detailed reply dated 20.10.2023, Petitioner was served with two notices dated 07.11.2023 and 14.11.2023 seeking a reply of the Petitioner and to appear for personal hearing. Thereafter, impugned order dated 29.11.2023 was passed without taking into consideration the reply submitted by the petitioner and is a cryptic order.- Held that- The Court 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 29.11.2023 is set aside. The matter is remitted to the Proper Officer for re-adjudication.- The impugned order records that petitioner has not filed any reply or appeared for personal hearing. 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.
Represented By:
Counsel for the Petitioner: Ankit Goel & Nikhil Sharma, Advocates
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