MARG ERP LIMITED v. COMMISSIONER OF DELHI GOODS AND SERVICE TAX, DELHI & ANR
High Court, Delhi
Vibhu Bakhru, Justice & Amit Mahajan, Justice
MARG ERP LIMITED
v.
COMMISSIONER OF DELHI GOODS AND SERVICE TAX, DELHI & ANR
W.P.(C) 872/2023 dated 03.02.2023
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 73
Decision : In favour of assessee
No proper SCN – A Show Cause Notice dated 06.02.2021, calling upon the petitioner to furnish a reply along with supporting documents as evidence in support of its claim and allegation made therein: “It has come to my notice that tax due has not been paid or short paid or refund has been released erroneously or input tax credit has been wrongly availed or utilized by you or the amount paid by you through the above referred application for intimation of voluntary payment for the reasons and other details mentioned in annexure for the aforesaid tax period” – Held That – The purpose of Show Cause Notice is to enable the notice to respond to the allegations – Observed that it is a general notice stating that tax has not been paid or short paid or refund has been released erroneously or Input Tax Credit has been wrongly availed or utilised – This, obviously, provides no clue as to the reasons for proposing any action. Since it is stated that the Show Cause Notice dated 06.02.2021 should be confined to the discrepancies as pointed out in the notice dated 01.01.2021, this Court does not consider it apposite to set aside the said Show Cause Notice but to provide an opportunity to the petitioner to file a reply to the notice dated 01.01.2021 and 06.02.2021. The said reply be filed within a period of two weeks from today.
Represented By:
Counsel for the Petitioner: A.K. Babbar & B.K. Tripathi, Adv
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