RUCHIKA JAIN (PROPRIETOR OF M/S. SHREE METALS) v. SALES TAX OFFICER CLASS II/AVATO, WARD 71 & ANR

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice

RUCHIKA JAIN (PROPRIETOR OF M/S. SHREE METALS)

SALES TAX OFFICER CLASS II/AVATO, WARD 71 & ANR

W.P.(C) 4149/2024 & CM. APPLS. 16949-50/2024 dated 19.03.2024

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 16 & 75

Decision : Disposed off

Section 75- Proper Officer passed order without considering reply-DRC- 06-DRC-07- Compliance of section 16 (2)-The petitioner was served with a reminder Notice dated 28.11.2023 asking him to furnish a reply to the Show Cause Notice (SCN) dated 22.09.2023 related to compliances with Section 16(2), ITC- the Petitioner filed a detailed reply dated 29.11.2023 and an additional reply dated 07.12.2023 to SCN. However, the impugned order dated 30.12.2023 was issued- the proper officer in that order had opined that reply was devoid of merits. HELD:- The Court opined that the order was not sustainable for the reasons that the reply filed by the petitioner was a detailed reply. Also, the court criticized the Proper Officer for failing to properly evaluate the petitioner’s reply, stating that the officer’s mere declaration of the reply being devoid of merits demonstrates a clear lack of consideration. Accordingly, the court set aside the order and remitted the matter to the Proper officer for re-adjudication. Directed Proper officer to intimate to the petitioner details/documents, as required to be furnished by the petitioner. Disposed of.

Represented By:

Counsel for the Petitioner: Puneet Rai & Srishti Sharma, Advocates.

RUCHIKA JAIN (PROPRIETOR OF M/S. SHREE METALS) v. SALES TAX OFFICER CLASS II/AVATO, WARD 71 & ANR

RUCHIKA JAIN (PROPRIETOR OF M/S. SHREE METALS) v. SALES TAX OFFICER CLASS II/AVATO, WARD 71 & ANR

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