SUN & SAND INDUSTRIES AFRICA PVT. LTD v. SALES TAX OFFICER CLASS-II/AVATO DEPARTMENT OF TRADE AND TAXES

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

High Court, Delhi

Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice

SUN & SAND INDUSTRIES AFRICA PVT. LTD

SALES TAX OFFICER CLASS-II/AVATO DEPARTMENT OF TRADE AND TAXES

W.P.(C) 5670/2024 & CM APPL. 23433/2024 dated 24.04.2024

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 73 & 75

Decision : In favour of assessee

Adjournment of hearing – The petitioner was served with a show cause notice (SCN) on 23.09.2023 to which the petitioner had replied on 23.10.2023 seeking additional time for furnishing a detailed reply and again requested the same on 18.12.2023 – However, order was issued on 19.12.2023 without considering the petitioner’s request – The Proper officer in that order had opined that despite providing another opportunity, neither an online reply was filed nor had the petitioner appeared in person or through an authorized representative and thereby issued an ex- parte demand – Held that: Observed that, Section 75 (5) of the Act stipulates that, if sufficient cause is shown, the proper officer shall adjourn the hearing, however, not more than three adjournments may be granted – However it is not mandatory for the proper officer to grant three adjournments, it would be dependent on the facts of each case – Court set aside the order and remitted the SCN to the Proper officer for re-adjudication – Disposed of.

Represented By:

Counsel for the Petitioner: Anjali Jha Manish, Priyadarshi Manish & Divya Rastogi, Advocates.

SUN & SAND INDUSTRIES AFRICA PVT. LTD v. SALES TAX OFFICER CLASS-II/AVATO DEPARTMENT OF TRADE AND TAXES

SUN & SAND INDUSTRIES AFRICA PVT. LTD v. SALES TAX OFFICER CLASS-II/AVATO DEPARTMENT OF TRADE AND TAXES

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