BALAJI MEDICAL AND DIAGNOSTIC RESEARCH CENTRE v. UNION OF INDIA & ORS.
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
BALAJI MEDICAL AND DIAGNOSTIC RESEARCH CENTRE
v.
UNION OF INDIA & ORS.
W.P.(C) 3340/2024 & CM APPLs. 13754-55/2024 dated 05.03.2024
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
Demand ex-parte – The petitioner assails, order dated 27.12.2023 and SCN dated 23.09.2023 creating a demand of Rs. 3,09,18,988/- including penalty u/s 73 of CGST Act, 2017. – Department alleged under declaration of output tax, excess claim Input Tax Credit under declaration of ineligible ITC and ITC claim from cancelled dealers, return defaulters and tax non-payers. Also, no explanation has been received from the taxpayer despite sufficient opportunities, indicating that taxpayer has no defence. Hence, the Proper Officer, is left with no other option but to create ex-parte demand order. – Learned counsel for the petitioner submitted that a detailed reply dated 23.10.2023 to the show cause notice was filed, however, the impugned order dated 27.12.2023 does not take into consideration and is a cryptic order which merely records that reply was not found satisfactory. – Held- The Court in this case observed that in case the Proper Officer was of the view that reply is incomplete and further details were required, the same could have been sought by the petitioner. Further petitioner was not provided with an adequate opportunity to defend the show cause notice by way of a hearing. Therefore, the order cannot be sustained and the matter is liable to be remitted to the Proper Officer for re adjudication. Accordingly, the impugned order and show cause notice is set aside. The matter is remitted to the Proper Officer for re-adjudication.
Represented By:
Counsel for the Petitioner: Harsh Makhija, Advocate.
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