SPS ENTERPRISES v. COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ANR.
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
SPS ENTERPRISES
v.
COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ANR.
W.P.(C) 6053/2024 & CM APPL. 25086/2024 dated 30.04.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 73 & 75
Decision : Matter remanded back
The order passed without considering reply to Show Cause Notice ( SCN) on merits- The petitioner was served with a notice demanding a penalty related to net tax under declared -petitioner filed a detailed reply- but the Proper officer opined that taxpayer neither filed a satisfactory reply nor substantial documents and issued the impugned order imposing demand HELD:- The court observed that the order cannot be sustained as the reply filed by the Petitioner is a detailed reply with supporting documents- Criticized the Proper Officer as he did not consider the reply on merits and didn’t give an opportunity to the taxpayer to clarify further details- Set aside the order and the matter is remitted back for re- adjudication –Directed petitioner to file reply to SCN- Directed respondent to withdraw all punitive actions taken against the petitioner and pass a fresh speaking order. Disposed of.
Represented By:
Counsel for the Petitioner: Rajesh Mahna, Ramesh Johri, Ramanand Roy, Mayank Kouts & Shiva Narang, Advocates.
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