ELECTRA POWER TRANSMISSION SYSTSEMS v. COMMISSIONER DELHI GOODS AND SERVICE TAX & ORS.
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
ELECTRA POWER TRANSMISSION SYSTSEMS
v.
COMMISSIONER DELHI GOODS AND SERVICE TAX & ORS.
W.P.(C) 4630/2024 & CM APPL. 19002-03/2024 dated 01.04.2024Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : Disposed off
Order passed after Taxpayer’s response found unsatisfactory- The order against the petitioner was passed on the grounds that the reply submitted by the taxpayer was found unsatisfactory and the taxpayer did not appear for personal hearing despite repeated opportunities- The petitioner submitted that he had appeared before the concerned authority, but no record of appearance is maintained. Also, a reply was submitted, but due to an error in the office of the petitioner, annexures to the reply could not be uploaded-HELD:-Set aside the order and the matter is remitted to the proper officer to re-adjudicate the Show Cause Notice- Disposed of.
Represented By:
Counsel for the Petitioner: Rakesh Kumar, P.K. Gambhir & Akul Mangal, Advocates
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