M/S. RPJ POLYMERS v. UNION OF INDIA & ORS
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
M/S. RPJ POLYMERS
v.
UNION OF INDIA & ORS
W.P.(C) 5376/2024 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
The order passed without considering reply to Show Cause Notice ( SCN)- The petitioner was served with a notice demanding a penalty related to excess claim of Input Tax Credit (ITC) and ITC claimed from cancelled dealers, return defaulters and tax nonpayers- petitioner filed a detailed reply- but the Proper officer opined that the reply was not supported with complete and relevant documents and issued the impugned order imposing demand -HELD:- The court observed that the order cannot be sustained as the reply dated 24.10.2023 filed by the Petitioner is a detailed reply with supporting documents- Proper Officer should have sought for more details if required- Set aside the order and the matter is remitted 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: Vineet Bhatia & Aananya Jagannath Mishra, Advocates.
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member