SINGLA ENTERPRISES THROUGH ITS PROPRIETOR MR SHIV KUMAR SINGHAL v. COMMISSIONER DELHI GOODS AND SERVICE TAX & ORS.
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
SINGLA ENTERPRISES THROUGH ITS PROPRIETOR MR SHIV KUMAR SINGHAL
v.
COMMISSIONER DELHI GOODS AND SERVICE TAX & ORS.
W.P.(C) 3619/2024 & CM APPL. 14951-52/2024 dated 12.03.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 73 & 75
Decision : Matter remanded back
The petitioner is aggrieved by the demand raised and penalty imposed by an order dated 22.12.2023 u/s 73 of CGST Act and petitioner registration is cancelled retrospectively. – The order states “And whereas, it is noticed that the Taxpayer neither filed reply/explanation within stipulated period nor appeared for Personal Hearing before Proper Officer on the given date and time, Further, another opportunity to submit reply and in the larger interest of natural justice opportunity for Personal Hearing, as per provision of Section 75(4) DGST Act, was also provided to the taxpayer by issuing “REMINDER” through the GST portal. Now, since no reply / explanation has been received from the taxpayer despite sufficient and repeated opportunities, which indicate that the taxpayer has nothing to say in the matter.” – While the petitioner contended that as registration was cancelled, he did not had access to the portal & couldnot filed reply. – Held- The Court after analyzing the facts, observed that the impugned order which had been passed solely on account that petitioner had not file a reply cannot be sustained. The matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 22.12.2023 is set aside. The matter is remitted to the Proper Officer for re-adjudication.
Represented By:
Counsel for the Petitioner: Rakesh Kumar, P.K. Gambhir & Akul Mangla, Advocates.
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