AAREM TRAD EX PRIVATE LIMITED v. SALES TAX OFFICER
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
AAREM TRAD EX PRIVATE LIMITED
v.
SALES TAX OFFICER & ANR.
W.P.(C) 2767/2024 & CM APPL. 11319/2024 dated 23.02.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 73
Decision : Matter remanded back
Validity of Conclusion of proceedings u/s 73 of the CGST Act 2017 – reply was not considered – creation of demand against the petitioner -Petitioner impugns order dated 22.12.2023 whereby the proceedings under Section 73 of the Central Good and Service Tax Act 2017 have been concluded and a demand has been created against the petitioner. The petitioner had, on account of an error, claimed Integrated GST credit instead of CGST and SGST credit which was a mere bona fide clerical error . He submitted that the amount is still lying to the credit of the petitioner and that the petitioner had duly informed the authorities of the same in response to the Show Cause Notice. – Held That – The proper officer had to at least consider the reply on merits and then form an opinion whether the explanation was sufficient or not. He merely held that “since no payments has been made within 30 days of the issue of notice by you and no proper reply/explanation has been received” which ex-facie shows that proper officer has not even looked at the reply submitted by the petitioner. The Impugned order being bereft of any reasoning is not sustainable and is set aside – the matter is accordingly remitted to the proper officer to re-adjudicating the Show Cause Notice after giving an opportunity of personal hearing to the petitioner
Represented By:
Counsel for the Petitioner: Tarun Gulati, Senior Advocate with Akanksha Choudhary, R.K. Naroola, Udayan Mukerji, Bhavika Kohli & Devansh Garg, Advocates.
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