SANDEEP JAIN PROPRIETOR OF M/s NANDI POLYCHEM v. THE UNION OF INDIA REVENUE SECRETARY, MINISTRY OF FINANCE & ORS
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
SANDEEP JAIN PROPRIETOR OF M/s NANDI POLYCHEM
v.
THE UNION OF INDIA REVENUE SECRETARY, MINISTRY OF FINANCE & ORS
W.P.(C) 2796/2024 & CM APPL. 11427-28/2024 dated 27.02.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 73 & 79
Decision : Matter remanded back
Violation of principles of natural justice – Validity of confirmation of demand of GST – The order has been passed under Section 73 of the CGST Act, 2017. confirming demand of Rs. 10,03,08,628.00/- including penalty has been raised against the petitioner. The impugned order does not take into consideration the replies submitted by the petitioner and is a cryptic order which merely records that reply was found not satisfactory and devoid of merits – demand alongwith penalty . The SCN shows that the Department has given specific details of alleged under declaration of output tax, excess claim Input Tax Credit [“ITC”], under declaration of ineligible ITC and ITC claim from cancelled dealers, return defaulters and tax non-payers. To the said show cause notice, detailed replies dated 23.10.2023, 11.12.2023 and 21.12.2023 were furnished by the petitioner giving full disclosures under each of the heads. The impugned order, however, after recording the narration, records that the reply uploaded by the tax payer is not satisfactory. It merely states that “However, during the personal hearing, the taxpayer reiterated the contents of the reply filed in form DRC-06. – Held That – The impugned order records that petitioner has not furnished the requisite details. Proper Officer is directed to intimate to the petitioner details/documents, as maybe required to be furnished by the petitioner within a period of one week from today. On such intimation being given, petitioner shall furnish the requisite explanation and documents within one week thereof. Thereafter, the Proper Officer shall re-adjudicate the show cause notice within a period of two weeks after giving an opportunity of personal hearing.
Represented By:
Counsel for the Petitioner: Rajesh Jain, Virag Tiwari, V.K. Jain, Ramashish & Tanya Saraswat, 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