DISH TV INDIA LTD. v. GST OFFICER, WARD & ORS.
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
DISH TV INDIA LTD.
v.
GST OFFICER, WARD & ORS.
W.P.(C) 5475/2024, CM APPL. 22567/2024 & CM APPL. 22568/2024 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
Proper officer failed to address detailed reply – The petitioner was served with a notice on 30.09.2023 with various headings, petitioner filed detailed replies on 26.10.2023 & 06.11.2023 but the Proper officer opined that no proper reply/explanation was received from the taxpayer and issued the impugned order imposing demand – Held that: Observed that, the order could not be sustained as the replies filed by the petitioner are detailed replies with supporting documents – Further, the Proper Officer neglected to properly evaluate detailed reply submitted by petitioner – Set aside the order and remitted the matter back for re- adjudication – Directed petitioner to file a reply to SCN – Directed respondent to thereafter pass a fresh speaking order after giving an opportunity of personal hearing – Disposed of.
Represented By:
Counsel for the Petitioner: Vivek Sarin, Dibya Prashant Singh & Satish C. Kaushik, Advocates
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